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Business & farm
Because you did not rent it out in 2019 and file a Schedule E, it does not necessarily mean that you converted it to personal use. For the 2019 Schedule E, you may want to amend to include the depreciation (in which case you may have to recalculate the 2020 numbers) Publication 527 (2020), Residential Rental Property says:
Vacant rental property.
If you hold property for rental purposes, you may be able to deduct your ordinary and necessary expenses (including depreciation) for managing, conserving, or maintaining the property while the property is vacant. However, you can’t deduct any loss of rental income for the period the property is vacant.
Vacant while listed for sale.
If you sell property you held for rental purposes, you can deduct the ordinary and necessary expenses for managing, conserving, or maintaining the property until it is sold. If the property isn’t held out and available for rent while listed for sale, the expenses aren’t deductible rental expenses.
It would be proper to use the interest expense if it was included in the CODI.
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