把地毯都換成lvp，兩個廁所的水池換一下，牆刷一下。九月底大概能竣工。聽說十月到第二年的二月都不太好租，但是還想碰碰運氣-十月份出租。
想請教：1.這些裝修的錢可用於deduct on the tax return 嗎？我也不知道該到哪裏找正確答案，在IRS官網上麵匆匆找到了這句話，有好心人能結合我的例子來展開解釋一下嗎？
“You may not deduct the cost of improvements. A rental property is improved only if the amounts paid are for a betterment or restoration or adaptation to a new or different use. See the Tangible Property Regulations - Frequently Asked Questions for more information about improvements. The cost of improvements is recovered through depreciation.
You can recover some or all of your improvements by using Form 4562 to report depreciation beginning in the year your rental property is first placed in service, and beginning in any year you make an improvement or add furnishings. Only a percentage of these expenses are deductible in the year they are incurred.”
2.要是我在今年十月到十二月都沒把房子租出去，這個裝修的錢還能deduct嗎？
先謝過！
