There was no income

[clickonchick]

The renters paid no rent and demolished the houe

[JotikaT2]

Can you clarify your question please?  Was the rental home totally destroyed by renters or did the renters damage the property and you are trying to fix it back up?

If you are trying to determine how to report your rental expenses during the year, you can still claim those on your tax return as long as the property was intended for rent even if you did not have income.

Please see Rental Real Estate and Taxes for a comprehensive list of rental property items that may apply to your specific situation.

As far as the rental property, if you need to make repairs to make it inhabitable again, those costs will be added to the basis of the rental property. See how do I handle capital improvements and depreciation for my rental for more information on how this would be reported on your tax return.