Single member LLC for Rental created in April 2022. Rental agreement signed in Dec. 2022, with income in 2023. Can I report expenses related to the rental in 2022?

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Single member LLC for Rental created in April 2022. Rental agreement signed in Dec. 2022, with income in 2023. Can I report expenses related to the rental in 2022?

If the rental was in service and "available for rent" (meaning move in ready) on or before Dec 31, 2022, then your first SCH E would be on your 2022 tax return. The fact you have no rental income for 2022 doesn't matter. You can still claim any expenses you actually paid in 2022 however.