how do I report a rental property that I stopped renting in 2024, put on the market, but it did not sell until 2025?

[kurtwade]

It was vacant and on the market for 8 months in 2024. I have 4 months of rent income, management expenses for the 4 months, but cleanup after the tenant left and tax bills, HOA expenses, etc for the whole year.

[AnnetteB6]

As long as the property was still advertised and available to rent during the period of time it was vacant, then you can still claim expenses for maintaining and preserving the property even though it was vacant.  

If it was no longer advertised and available to rent, then it was essentially converted to personal use and those expenses are not deductible.

See the following information from the IRS:

IRS Publication 527 - property vacant while for sale