If the property was not listed as available to rent after you completed the repairs, the entire cost would be added to your basis in the property when you sell it. From the IRS' perspective, the property ceased to be a rental property when the tenant moved out.
The repair expenses are not separately reportable for tax purposes. Nor can you take depreciation after the date the renter moved out. But you will receive a benefit when you sell the property.
However, if you listed the property as available to rent after the repairs were completed, even if you didn't find a renter, the entire cost for repairs or improvements increases the basis of the property and should be entered as a separate Rental Asset (improvements). You may claim depreciation up to the date you listed the property for sale.
For more information, see:
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