You would use the insurance premiums that were in force while you were renting the property. So if you were renting the property in 2024 and had paid homeowners insurance premiums on the house, then those are the premiums you would deduct for 2024.
You would need to prorate the premiums and only deduct the amount for the time it was a rental. You would not deduct the amount that was for the time before it was converted to a rental.
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