I closed on a duplex at the end of September 2022, and I live in the lower apartment. The upper is available as a rental, and was for the remainder of 2022, but no renters applied. I have expenses for additional work done on the rental unit, as well as utilities that I've paid for, and standard costs for the home purchase like mortgage interest.
May I still deduct interest, utilities, expenses etc. for the upper apartment, even though it produced no income for 2022?
