1. All the expenses preparing it for rent are added to the basis to be depreciated. If you qualify for home energy efficiency credit, you can claim it since it was still your main residence. Energystar is a government agency with details for every year and credit.
2. Rental income is whatever you received during the year. It isn't prorated. Expenses for the rental began Oct 6 so you would prorate property tax, mortgage interest, etc.
3. No, it was not received while a WI resident You will prorate your rental income/loss for the time in WI
4. Deductions are made when paid for most taxpayers, cash basis. See Tips on Rental Real Estate Income, Deductions and ... - IRS which states:
As a cash basis taxpayer you generally deduct your rental expenses in the year you pay them.
4b. Prorating by the day is correct.
References:
Pub 527 residential property
About Publication 551, Basis of Assets
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