Once you have converted your Rental to Personal Use, it is no longer a rental as of that date, so you can no longer deduct repair/maintenance costs. If you were not marketing the home as a rental or attempting to rent it out, then it is no longer a rental property. You can still deduct Property Tax and Mortgage Interest on Schedule A as Itemized Deductions.
Any major improvements you do are added to the Cost Basis of the home, so keep track of those. Also save the amount of Accumulated Depreciation, as you will need that whenever the home is sold.
If you sell the home later, you now have an increased Cost Basis, to lessen your taxable Capital Gain. If you sell in 2024, the repairs/maintenance could be added as 'Sales Expenses' to the transaction.
Here's more info on Rental Conversion to Personal Use.
@bnichols56lee
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