Converting primary to rental: timing of improvements for tax deductions

[Hailey Peterson]

Hello! I am interested in converting my primary residence (have lived in 7 years) to a rental. I want to make some improvements prior to renting in order to make it more desirable, but am wondering how this impacts tax deductions for the improvements: do you have to wait until you have a tenant (so that it's officially a rental) in order to claim the improvements, or can you improve first (while it's still your primary), then find renter? I can't seem to find anything definitive, as most advice pertains to properties that are already rentals, rather than conversions. Greatly appreciate any advice!