You can add the vacant rental fee to the basis for the property when you are selling it if that was part of the expenses for fixing it up and preparing it for sale.
You are required to take depreciation on rental property when you show it on your tax return. If you chose not to use it for the deduction it is considered taken anyway and you should enter the amount of depreciation that you should have taken as part of the sale.
@RedPreac
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
