@MeegsC wrote:
....can I deduct ALL maintenance, etc. expenses for the property for the year 2019, or only those for the four months we had tenants? We needed to get some quite significant works done....
First of all, note that improvements (as opposed to maintenance and repairs), such as a new septic system, would be added to your basis and not deducted as an expense.
You can deduct ordinary and necessary expenses provided the property is held out and available for rental use during the time it is vacant and listed for sale.
Vacant while listed for sale.
If you sell property you held for rental purposes, you can deduct the ordinary and necessary expenses for managing, conserving, or maintaining the property until it is sold. If the property isn’t held out and available for rent while listed for sale, the expenses aren’t deductible rental expenses.
See https://www.irs.gov/publications/p527#en_US_2019_publink1000219001
