How is "first year rented" defined?

[taxpayer34]

TurboTax is asking whether 2020 was the "first year rented" for our rental property, but it does not define what that means beyond this text:

"If you began renting this property during the current tax year, you'll see this. Select this if it's your first year renting out your property."

Our property was purchased in 2012, rented out for a year or two, stood empty for a few years, then we lived in it for six months, then it stood empty for a few years, then it was rented out again for a while during 2020. Does this constitute a new rental or not?

[Mike9241]

No it is not because you rented it out previously and now have to account for the depreciation you took or should have taken when it was rental.  since you used it personally you now have a complicated situation.  for the cost you have to use the lower of the original cost including any improvements or the fair market value when you again put it out to rental - if FMV is lower you still have to account for the previous depreciation.