The IRS criteria is that the property becomes rental property "from the time you make it available to rent." See this:
"You can deduct your ordinary and necessary expenses for managing, conserving, or maintaining rental property from the time you make it available for rent." <a rel="nofollow" target="_blank" href="
https://www.irs.gov/publications/p527/ch01.html#en_US_2016_publink1000218979">https://www.irs.gov/pu...>
This reference shows how one Tax Court interpreted the rules in 2015: <a rel="nofollow" target="_blank" href="
https://www.forbes.com/sites/anthonynitti/2015/05/20/tax-court-in-order-to-convert-a-home-to-a-renta...>
If you treat the home as rental property on your tax return, the referenced court case may give some insight into how the IRS might challenge you if you are audited.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
