I believe we are discussing different things.
My apartment was rented up until January 30, 2021. Tenant moved out. Replaced windows and door, total cost of 2000 dollars. That took about 4 months. July 1st, 2021, a new tenant moved in.
All I am trying to ask:
1. Despite making improvements to the apartment (new windows/door), I can still claim it as an expense (not depreciate it) in the year 2021 if I use the De Minimis Safe Harbor.
2. Even though the apartment was "not for rent" during renovations, those are still considered expenses if I did NOT intend to change the purpose of the rental property.
