If my property was rented only 3 months out of the year, can I still add the information in Deductions and Credits section?
What information and why? The property being rented out for only three months of the year doesn't matter. If the property was classified as residential rental real estate for the "entire" tax year, and there was no personal use, then your rental expenses are deductible for the "entire" tax year. All of them. Every single penny. That includes your advertising costs, utility costs and any other maintenance costs incurred for the 9 months it sat empty. The fact it may have only had a renter in it for 3 months is totally irrelevant.
Is your doctor's office open 7 days a week, 365 days a year? No, of course not. But when closed on weekends and holidays they still have to pay for the electricity to power the alarm and other systems. Water too if the office property has a sprinkler system.Just because the office is closed does not in any way mean it was not business use. Just like when restaurants were closed for several months during the shutdown, that did not in any way change the classification of the property from business use.
So just because you don't physically have a renter in the property for 9 months does not in any way mean it was "not" business use. All of your expenses are 100% deductible on SCH E.
