Old house needs lots of repairs might rent or sell.

[habgoodie1985]

We are moving out of our old house(needs lots of repairs before it can be sold (roof, flooring, carpet, paint, appliances)) into a new house . Can we deduct any of those expenses since the house will be vacant and not a primary residence? What about upkeep like property taxes, utilities, mortgage? If we end up selling at a loss can we deduct that? 

[DoninGA]

Repairs to a personal residence are not deductible on a tax return.  Any improvements that increase the value of the residence or prolong the life of the residence can be added to the basis of the home when it is sold.

As long as you are the owner of the residence you can deduct any mortgage interest, property taxes and mortgage insurance (if applicable) as itemized deductions on Form 1040 Schedule A.  If the residence is not used as a rental or used in a business then utilities cannot be deducted.

If you sell the personal residence for a loss, the loss on the sale is not deductible on a tax return.  Nor would the sale be reported on a tax return if sold for a loss.  However, if you received a Form 1099-S for the sale either with a gain or a loss, the sale has to be reported on a federal tax return.