rental property business expense?

[Rudy16]

In 2024, I converted my primary residence into rental property and moved into a second home.  I signed a property management agreement to list and manage the rental and soon after cleared the condo and donated the furnishings to a 501(c)(3) charity.  Can I write-off the value of the donated furnishings as a rental property business expense?

[DianeW777]

No, the items donated to a 501(c)(3) charity is a deduction on your itemized deductions if you have enough other expenses to utilize it.

The rental property didn't donate the items and  didn't own the items, instead they were your personal use items before it was a rental property. There would be no expense for the rental property.

• Rental Income and Expense-IRS Topic 414 
• IRS Publication 527