Thank you so much for your detailed explanation - I'll add to "rental income". I used your link to again reread Vacant Property:
Vacant while listed for sale.
If you sell property you held for rental purposes, you can deduct the ordinary and necessary expenses for managing, conserving, or maintaining the property until it is sold. (emphasis added) If the property isn’t held out and available for rent while listed for sale, the expenses aren’t deductible rental expenses.
I understand that the insurance expenses is not deductible as a rental expense. However, I did have to pay for electricity, water, propane, etc., while repairing and cleaning the property while it was Vacant While Listed for Sale from 1/9/25 until closing. Aren't the utilities and supplies (replace broken deadbolt, cleaning supplies, etc., part of "...managing, conserving, or maintaining ... "?
I've reviewed some other posts and although my situation is not similar in many respects - I could not have made repairs without utilities
https://ttlc.intuit.com/community/user/viewprofilepage/user-id/9621 @RobertB4444 and @Carl
Any clarification would be helpful. Many thanks!
