Once the renter moves out and the place is no longer up for being rented then the rental time frame to put things on the Sch E has closed. Once the tenant leaves and you no longer are looking for a new tenant then that is the date the rental converted to personal use even if you don't move right in. Any repair expenses after that date is non deductible personal expenses. Any improvements can be added to the home's basis but no new depreciation is produced. https://www.landlordstudio.com/blog/capital-improvements-vs-repairs/#:~:text=A%20capital%20improveme....
