Interesting. I don't see anything on the IRS website that says that a property: 1. has to have been rented to declare it a rental property, or 2. has to have been listed with a real estate agency (i.e. "bona fide attempt") as a rental. In my case, I had a potential tenant lined up (family member), but decided to sell when I got the offer. IRS website seems to say that the conversion takes place whenever "the property is ready for its specific use as a business property".
