The answer depends on when you placed the property in service as a rental.
Until the property is advertised and available for rent, you do not have a rental property and therefore, you do not have rental expenses to claim.
If you started advertising and making the property available to rent in 2022, then you will report it on your 2022 tax return regardless of whether you had any income to report for that year. Expenses you incurred to improve the property will be added to the basis for depreciation. Items that you purchased for the property will be claimed or depreciated based on when they were placed in service in the rental. For example, you may have purchased a refrigerator for the property in 2022, but if you did not place the rental into service until 2023, then the refrigerator was placed in service in 2023 as well.
If you did not advertise and place the rental into service until 2023, then you will first report it on your 2023 tax return. Use Schedule E for your rental income and expenses.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
