"Dee" <d[at]d.d> wrote:

- quote -

Yes, it is still a rental property if you have still held it
for rental during the period of vacancy.

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I own a house that I rented out for 8 years up until June,
2004. When the tenant left, I took the vacancy as an
opportunity to do major renovations of the house, including
the kitchen, baths, all flooring, new lawn and landscaping.

In March, 2005, I decided to put the house up for sale. It
is now under contract.

I am thinking that even though the house has been vacant for
a year and I have received no income from it that it is
still considered rental property since that has been its use
for the last 8 years. Is this correct? Or does its vacancy
put it in some other category for tax purposes?

Thanks, Dee

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