According to IRS Pub 527 - Vacant Property, you can’t deduct any loss of rental income for the period the property is vacant.
You can, however, continue to claim a deduction for depreciation on property used in your rental activity even if it is temporarily idle (not in use). For example, if you must make repairs after a tenant moves out, you still depreciate the rental property during the time it isn’t available for rent. (IRS Pub 527 - Idle Property)
Because the property was not available to be rented, any costs for repairs or improvements that you incurred increase the basis of the property and should be entered as a separate Rental Asset (improvements).
The advantage of a real estate enterprise is that the time spent on all rental properties is combined to qualify for QBI. Whether this would have affected your tax situation depends on the specific facts for your rental properties.
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