My tenant passed away January 15, 2016. I am not planning on renting out the apartment . Would this be considered rental for 1month and personal for 11 months?

[SweetieJean]

Are you doing a 2016 return, or did you mean Jan 15, 2017?

[jmitch92]

Sorry, I did mean 2017. Thank You.

[Coleen3 · Accepted solution]

Once you no longer have the intention to carry on a rental activity, it becomes a personal use property.

Vacant rental property. If you hold property for rental purposes, you may be able to deduct your ordinary and necessary expenses (including depreciation) for managing, conserving, or maintaining the property while the property is vacant. However, you cannot deduct any loss of rental income for the period the property is vacant.

[jmitch92]

Thank You.

[Coleen3]

My pleasure.