We bought a rental in August of 2018 and collected two months rent (Sept and Oct 2018). We reported this on our 2018 taxes. We demolished the rental house in January of 2019 and began building our primary home in October of 2019 with scheduled move in summer of 2020. What is the best way to report this in our 2019 taxes, and what will the effects be on our 2020 taxes?
