Retirement tax questions

No. You do not appear to be using it as a rental. You can not ever claim a loss on income that you did not receive. You either have a rental that you are renting at below market value, in which case you are limited in what you can claim, or you have a second home and you can deduct mortgage interest and taxes only.

You can find details of what you can and can not deduct as rental expenses in IRS Pub. 527 at this link
https://www.irs.gov/pub/irs-pdf/p527.pdf

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