We moved out of our primary residence and listed it for sale in June (we purchased a new home and moved in there). The house was listed for sale and vacant for 3 months. It was converted to a rental in October. I know I can deduct mortgage interest, repairs etc. as rental expenses from October to December. However, is the home considered a vacant rental or a second home for the period of June to October? If considered a second home, I assume I can personally deduct the mortgage interest for those 3 months?
