@wigray06 No, expenses before rental are added to the basis for depreciating the property. It was first used in 2020. You will enter the increased basis into the depreciation section on your 2020 return.
The IRS says that the property must be held out for rent for expenses to be taken. Here are the full rules from the IRS for Rental Income and Expenses.
Related:
The IRS also has an interactive tax assistant tool to help with determining expenses.
IRS ITA for rental expenses.
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