Tax Question - Converting Primary Home to Rental

[Mike B.]

My primary residence will be converted to a rental on April 14th and then remain an investment property. Currently, I'm living in the house and doing small repairs to get the house ready. We usually use the standard deduction and do not itemize. Are the expenses to get the home ready for rental still deductible, as a business expense? Since I'm currently living in the home, I expect they are not deductible. 

I resurfaced the 2nd bathtub, Steam Cleaning Carpet, etc...
  

[Michelle Gerac]

You place property "in-service" when it is ready and available for a specific use in a rental activity (April 12th), not when the actual lease starts (April 15th). Once you move out, the house is ready and available to rent, so you can begin to deduct expenses at that time. Unfortunately I don't see how you could deduct the expenses made while still living in it because it is not currently "in-service."