OK ...
1) you do report the rental in 2021 since it was available for rent (even if you didn't get it rented until 2022) and you MUST also start depreciating the property.
2) if you have a loss it may be deducible against other income on the return or the loss will be carried forward... review the form 8582 for your particular situation.
3) although you are not required to file the NC return one should be filed to preserve the loss on the record for future use ... if you don't file they could deny the loss carryforward.
