If you spent the whole year remodeling your rental property then the property was not available for rental in 2022. As it is not on the rental market, you are not allowed to deduct any rental expenses.
In general, remodeling costs are improvement costs which must be capitalized and depreciated when they are placed in service. They cannot be expensed like repairs.
The IRS says in this Publication:
Repairs and Improvements
Generally, an expense for repairing or maintaining your rental property may be deducted if you aren’t required to capitalize the expense.
Improvements.
You must capitalize any expense you pay to improve your rental property. An expense is for an improvement if it results in a betterment to your property, restores your property, or adapts your property to a new or different use.
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