I did have plenty of repairs & improvements throughout 2019 before selling, but it sounds like none of that will get captured anywhere due to not having any rental income
Property improvements are their own thing having nothing to do with repairs. Improvements are entered in the assets/depreciation section and depreciated over time. If any property improvements were done between the time the last renter moved out and the sale of the property, then no depreciation is taken. But they still get entered so as to add to the cost basis of the property. (Unless you want to pay taxes on the money you spent for the improvement).
If you show the property converted to personal use on 1/1/2019, then I would expect a vast majority (if not all) of your repair expenses to instead be sales expenses. You can include in sales expenses those costs associated with "preparing the property for sale". So that's why I say that. Keep in mind also that if you convert the property to personal use on 1/1/2019 several things are true then.
- Depreciation stops on 1/1/2019 (there will be some depreciation. But we're talking a minuscule amount here)
- Property improvements done in 2019 will need to have a business use percentage of 0%, but use 1% if the program refuses to accept 0%. Then just make your "in service" date for that asset, the sale date of the property. If any depreciation is taken, it will be minuscule.
- You will not be able to report this sale in the rental section. You'll have to report it in the Sale of Business Property section. Remember, on the depreciation recapture you also have to include in that total, any depreciation taken in 2019. But again, that should be minuscule if any depreciation is figured at all.
