The IRS lets you deduct ordinary and necessary expenses required to manage, conserve, or maintain property that you rent to others. You're allowed to deduct these expenses if your property is vacant, as long as you're trying to rent it.
Also, expenses must be deducted in the year they are paid. For example, if a pest-control company serviced your rental in 2018 but you didn't pay them until early 2019, you'd deduct that expense on your 2019 tax return.
Deductible expenses include, but are not limited to: