Deduction of HOA fees on a rental property

[AFS]

I purchased a Condo as a rental property  in May. Remodeling is taking longer than expected.  I will not actually list the property for leasing until October.  Will I be able to list the HOA fees for June-September as rental expenses even though it does not actually lease until October?   

[Anonymous_ · Accepted solution]

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@AFS wrote:

.....I will not actually list the property for leasing until October.  Will I be able to list the HOA fees for June-September as rental expenses even though it does not actually lease until October?   

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No, you can only deduct rental expenses from the time you make the property available for rent.

See https://www.irs.gov/publications/p527#en_US_2019_publink1000218993