not in first year. You place property in service in a rental activity when it is ready and available for a specific use in that activity. Even if you aren’t using the property, it is in service when it is ready and available for its specific use. That means you can use de minimis safe harbor or safe harbor for small taxpayers on the date you put the property available for rent. Suggest you check out pub 527. Link:
https://www.irs.gov/publications/p527#en_US_2020_publink[phone number removed]
