According to IRS Pub 527 - Pre-rental Expenses
"You can deduct your ordinary and necessary expenses for managing, conserving, or maintaining rental property from the time you make it available for rent."
As MarilynG1 said, repairs and purchases made before you list the property as a rental are not deductible. Improvements that restore the property or adapts it to a new use may be added to the basis of the property or considered a separate rental asset.
Start-up costs are limited to:
- Legal and accounting fees that are associated with acquiring the property or setting up the rental business.
- Inspection and appraisal fees that are paid before purchasing the property.
- Marketing and advertising costs to find your first tenant.
- Loan origination fees paid when getting a mortgage for the property.
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