It was a rental starting 1-1-2023 because that was when it was ready.
No, you can't expense or list the improvements made in 2022.
The improvements you made before 1-1-2023 are added to the basis, so if you paid 250,000 and added 10,000 as improvements, your "basis" is 260,000 (or whatever Fair Market Value is if FMV is LESS)
This "adjusted basis" is what you enter as the basis of the rental to start the depreciation. (remember to allocate part of the cost to the land, and land does NOT depreciate)
Any additions (such as appliances) going forward from 01-01-2023 will be added as a separate item and depreciated on their own.
Keep track of depreciation claimed since this will be needed when the rental is sold or converted back to personal use.
At that time, you will also need to allocate part of the selling proceeds to the remaining assets (such as appliances).
Since your rental started 01-01-2023, you won't report it on your 2022 Tax Year return.
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