Carry over deductions on rental

[Desert Gunner]

I rented my primary house for the entire year (2020, first and last time). Renters had rented for the full year, but decided to separate/start divorce at end of 2020 and moved out at end of year.  I decided to go back to house as my primary early in Feb 2021 (moved back in on 2/15/21).  I had the usual minor repairs during 2020 and also had agreed prior to their moving in that they could paint interior walls, within reason (noted on rental agreement as "neutral colors").  Come to find out, they painted over wall paper (in rooms that had it). In our family room, the wall paper had come apart in certain areas, causing us to strip the entire walls and repaint. We also had to replace items that were not functioning, but I was never told.  The majority of the monies on repairs/replacements incurred in Jan 2021.  Even if I wanted to rent out, I could not do so in the shape it was in.  Will these expenses incurred in Jan 2021 be deductible next year, even though I had not planned on renting?  Also, can the one month lost rent be deducted also? Thanks in advance for the feedback.

[ColeenD3]

No to both questions. Once it ceased being rental property and you no longer made it available to be rented, expenses stopped being deductible. Just as repairs on a personal home are not deductible, neither are these. If any major improvements were made, they would be added to the basis of the property.

There is no such thing as lost income in taxes. There is simply no income on which to tax,