Taxes - Deducting Rehab Expenses, Available to Rent or Not??

[Ted Klein]

I had recently purchased a duplex with one inherited tenant. The other unit needed a complete rehab. When is the property deemed available to rent? Would that be the date of purchase or the date that the rehab was completed? As I recall, this impacts the ability to deduct the rehab expenses. How would this best be handled to allow the rehab deductions?