Yes, since you held the property for rental purposes, even while it was vacant, you can deduct ordinary and necessary expenses required to maintain the property.
From
IRS
Pub 527: Vacant rental property.
If you hold property for rental purposes, you may be able to deduct
your ordinary and necessary expenses (including depreciation) for managing,
conserving, or maintaining the property while the property is vacant. However,
you cannot deduct any loss of rental income for the period the property is
vacant.
Ordinary and necessary expenses are considered to be costs that you would have incurred if the property had been rented. This includes maintenance and depreciation.
Note: For TurboTax purposes, "rented" means held for as a rental property, not necessarily occupied. If you report zero rental days, TurboTax will not calculate depreciation properly.
However, all costs related to major renovations that increased the market value of the property should be consolidated and capitalized as a Rental Improvement.
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