You can't deduct expenses for vacant property. To be deductible, you must have a tenant or have the property available to rent. Major improvements are added to the basis of the property. All else is a personal expense.
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 is not held out and available for rent while listed for sale, the expenses are not deductible rental expenses.
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