Not renting in 2023 - Write Off?

Yes, you can claim some deductions if the property is temporarily idle. This implies that you intended to rent the property again when repairs/improvements were complete.

According to IRS Pub 527 - Vacant Property, you can’t deduct any loss of rental income for the period the property is vacant.

You can, however, continue to claim a deduction for depreciation on property used in your rental activity even if it is temporarily idle (not in use). For example, if you must make repairs after a tenant moves out, you still depreciate the rental property during the time it isn’t available for rent. (IRS Pub 527 - Idle Property)

If you hold property for rental purposes, you may be able to deduct your ordinary and necessary expenses for managing, conserving, or maintaining the property while the property is vacant.

Because the property was not available to be rented, any costs for repairs or improvements that you incurred increase the basis of the property and should be entered as a separate Rental Asset (improvements).

For an idle property, either say it was rented all year (365 days) or enter one rental day. The logic here is that you were holding it as a rental property even though it was vacant.  This preserves the historical information (a work-around for TT limitations). 

Note that when you indicate that the property was not rented during the year, all historical information (including Schedule E) will be deleted from your return. Be sure you have a copy of Schedule E and the depreciation report from last year. You will need this info if you rent the property in the future, or when you sell the property.