Addressing improvements when converting residence to rental

[John L.]

I'm looking to convert my primary residence to rental before the end of the year. There are some maintenance and improvements necessary to make suitable for rent.  For example, I need to fix some gutters and downspouts.  I also need to add some concrete for a driveway.  How are such expenses handled?  

Does the property officially become a rental the day it is rented or the day I can claim a new residence?

Is there a preferred order of operations for tax purposes?