only received $2100 for last year.
Doesn't matter if you received ZERO rental income for the year. So long as the property was classified as a rental, you still report on SCH E. Even if it's ZERO income.
We bought home 15 years ago for 109,000. We added an edition on for approx $13000. between March and December
If by "addition" you mean you added on to the house, thus increasing the floor space, that's a property improvement. The cost is added to your cost basis and depreciated over 27.5 years. Depreciation starts on the date the addition was placed "in service" - not necessarily the date construction was completed. Your "in service" date for the property improvement is the first day it was "available for use". To put it another way, it's the first day a renter "COULD" have moved in once construction was completed. Doesn't matter if it took you three months to actually get a renter in their either.
We spent about $15000 for repairs.
While not impossible, I seriously doubt you spent $15K on "REPAIRS". Most, if not all of that was most likely property improvements. Here's the difference.
REPAIR - Cost incurred to return an asset to the same usable condition it was in prior to the event that caused the asset to no longer be usable for it's designed and/or intended purpose. Examples would be something like replacing carpet that was damaged due to flooding.
Property Improvement - Cost incurred to "better" or improve an asset, increase the life span of an asset, and/or increase the value of that asset. An example would be replacing carpet that was just flat out old and worn out, and not really usable any longer.
December to present $35,000 for repairs. We were unable to rent during those months
Again, I think you're mixing repairs with property improvements with that number of $35K. The difference is already explained. The fact you could not and/or did not rent during those months does not change the fact that the property remains classified as residential rental real estate.... *PROVIDED* you did not live in the property for one single day as your primary residence, 2nd home, vacation home or any other "personal pleasure" type of use. As an example, if you lived in the home for a month for the *PRIMARY* purpose of doing the work needed yourself, or assisting/supervising a contractor you hired to do the work, that is not any type of personal pleasure use. Therefore, there is no need to convert "anything" to personal use, thus stopping depreciation during that time.
Now understand that if you elect to convert to personal use and stop depreciation, then the TurboTax program flat out can NOT deal with the depreciation math *correctly* when you convert it back to rental property. So if you're going to do that, then you not only can not use TurboTax when you convert back to a rental, you also can not deduct "ANY" repair, maintenance or utility expenses incurred during the time the property was "NOT" classified as a rental.
Overall, with your reference of "December to present" I am assuming that is December 2019 to some time in the "present" 2020 tax year. Therefore you will only be able to deduct repair/maintenance expenses actually incurred in 2019, on your 2019 tax return, provided you actually paid the expense in 2019. (I assume you operate on a cash basis, since more than 90% of landlords do.)
Since your property improvement was not completed and "available for rent" in 2019, you will *NOT* enter a single thing concerning the property improvement in the assets/depreciation section on your 2019 tax return. You'll deal with that on the 2020 tax return which you will complete next year in 2021.
If you need more detailed assistance, then you'll need to provide a more detailed explanation of just what was done, and when (which tax year) you paid for it. I've done the best I can with my understanding and interpretation of what's been provided.
