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You list it as rental property beginning from the date when you place it in service; when you make it available for renting. If you advertised it as available in November or December then it is a rental property as of then even if you didn't actually find a tenant until the next year. But if you only made it available in the new year, that is when it would be listed for rental.
You list it as rental property beginning from the date when you place it in service; when you make it available for renting. If you advertised it as available in November or December then it is a rental property as of then even if you didn't actually find a tenant until the next year. But if you only made it available in the new year, that is when it would be listed for rental.
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