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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.
Remember, the deduction for mortgage and investment interest may be limited based on income or other factors. In a year you are not able to itemize you wonât lose the tax benefit of the real estate taxes, and you can maximize deductions in a high-income year.