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You can only claim deductions for the period during the year that the property is rented or is available for rent. If you live in a property and intend to rent it out in future, investment property depreciation is not available to you until it is used for rent generation.
Investment interest expense is only deductible up to the amount. of your net investment income. Generally, this includes taxable. interest, nonqualifying dividends (as discussed below) and net short-term capital gains (but not net long-term capital gains).educted in a later year, to the extent that there is adequate net. investment income. For 2012, qualified dividend income that is eligible for the 15% (15%. or 20% for 2013 and forward) preferential tax rate is not treated as investment income for purposes of the investment interest expense limitation.