You can't claim expenses you incurred in building your home prior to 'offering for rent' officially.
However, those improvements get added to the Cost Basis of the home, which is important for setting up the home as a Rental Asset (and claiming Depreciation each year).
Your Cost Basis is what you paid for the land, and all the expenses to build your home, as well as any improvements made prior to renting. This will probably be the hardest part for you to determine in setting up your Rental Asset. Save all records pertaining to the building costs.
This link has some discussion on Cost Basis of a Home Built By Owner.
Any major improvements you make after the home is a rental can be depreciated as Rental Assets too. Most other types of expenses can be claimed in the year incurred.
Click this link for info on Depreciation and Expenses for Rental Property.
Here's more detail on Entering Rental Income and Expenses.
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