Idle Rental Property

[Deb3805]

I have several rental units, one of which sat empty for all of 2019.  It needs a LOT of work and I just haven't had time to deal with it yet.  There's no mortgage and the only expense I have for 2019 is property taxes.  Since I didn't even attempt to rent it out I'm assuming I can't deduct those taxes on Sch E.  But where (if at all) can I deduct those costs?  My plan going forward will likely be to tear the building down and sell the land.  I also have a carryover loss on this property from 2018.  If I delete the rental in 2019 it seems I'm losing that carryover amount.  Not sure what to do about that either.

[MarilynG1]

If the property was not 'Available to Rent' in 2019, you are correct that you could not deduct the Property Tax as a Rental Expense.

Since you owned the property, though, you can enter it as an Itemized Deduction.

Don't delete the Rental.  Again, you are right that you will be able to claim all the Carryover amount when you sell it or 'stop using it for business'.