Rental property ---> No attempt to rent - Tax ramifications?

[Bruce M.]

What are the tax ramifications of deciding not to rent a rental property and just leave it empty?

This is a property purchased via 1031 exchange, rented briefly, and depreciation has been taken for 3 years.

Long term, it may be rented again or purchase something else via 1031.

What would be the tax issues with restarting it as a rental in a few years?