Actually, my answer is based on a variety of things including what is in those links. It is about timing. One is the fact that expenses you deduct begin at the date the property is converted to a rental. For instance, depreciation begins when you convert the property to rental use, not when you move into your home. So even if you lived in your home 10 years and then in 2023 you convert it to a rental, the depreciation starts in 2023, not in 2013 when you initially purchased and moved into the home. The 10 years you lived in your home don't exist when it comes to calculating depreciation or expenses.
Similarly, you cannot go back and deduct maintenance expenses or anything else that would be a deductible rental expense now that you did prior to the conversion.
When you refinanced the home, it was for personal use, it was not rental use. So the refinance was a personal expense not a rental expense. Now, the interest payments you make now, would be considered rental expenses. However, if you used the house for half rental and half personal use, you would only be allowed to deduct half the mortgage interest as a rental expense. Because only half the expense would be related to a rental. The rest would be personal use.
Although your specific situation is not addressed even in Pub 527, the principal is basically expenses incurred while it is a rental property are deductible. Expenses incurred prior to the conversion are not deductible (other than your cost basis of the house). The proceeds of the loan were NOT related to any rental activity at the time they were taken out. They were for personal use, therefore they would not deductible.
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