Investors & landlords
Expenses of a rental are reported once the rental is put into service.
This means there is a "FOR RENT" sign in the window, not that you necessarily have a tenant.
Expenses are reported in the year they are paid.
Rent income is reported in the year it is received.
"If you receive rental income for the use of a dwelling unit, such as a house or an apartment, you may deduct certain expenses. These expenses, which may include mortgage interest, real estate taxes, casualty losses, maintenance, utilities, insurance, and depreciation, will reduce the amount of rental income that's subject to tax. You'll generally report such income and expenses on Form 1040, U.S. Individual Income Tax Return or Form 1040-SR, U.S. Tax Return for Seniors and on Schedule E (Form 1040), Supplemental Income and Loss. If you're renting to make a profit and don't use the dwelling unit as a residence, then your deductible rental expenses may be more than your gross rental income. Your rental losses, however, generally will be limited by the "at-risk" rules and/or the passive activity loss rules. For information on these limits, refer to Publication 925, Passive Activity and At-Risk Rules."
"You place property in service in a rental activity when it is ready and available for a specific use in that activity. Even if you aren’t using the property, it is in service when it is ready and available for its specific use."
“Cash method. You are a cash basis taxpayer if you report income on your return in the year you actually or constructively receive it, regardless of when it was earned. You constructively receive income when it is made available to you, for example, by being credited to your bank account.”
“When To Deduct
You generally deduct your rental expenses in the year you pay them.”
I cannot attest to the advice you previously were given, perhaps there was a miscommunication issue.
If you click on "Get Extra Help" for the rental section, it might have the answers you are looking for.
