Tax question regarding converting primary into a rental

[Bryan N.]

My primary residence will be paid off in less than two years.  At that time, I am going to purchase another primary and rent out my current one.  The house will need new windows and a roof within the next five years, so I am not sure when I will do those yet. Maybe after it is rented and in between leases, or prior to the first rental period when I move out.

To get it "rent ready" I will need to replace a shower insert, some paint, carpet etc prior to renting it out.

Do I have to wait until I move out so I can use those "rent ready" repairs towards any tax write-offs?

Can I start doing them over the next two years while still living in the residence (save the receipts) and state that it was to prepare the rental (which would be factual)?

Thanks BP

[Steve Babiak]

@Lynn McGeein here is a link from IRS:

http://www.irs.gov/publications/p527/ch02.html#en_US_2013_publink1000219036

Here is an excerpt from that page:

"You place property in service in a rental activity when it is ready and available for a specific use in that activity."

So the two key words IMO are "ready" and "available". Not so sure you can say it is ready until the property is able to pass an inspection, so ...