My tenant recently broke her lease (mid-November) and is paid through end of November. The apartment is currently vacant. I needed to perform repairs to the rental property as part of her complaint, even though she has already moved out. I have not decided whether to continue renting it out or move in myself after the repairs, thereby converting it to my primary residence.

My question is the treatment of repair expenses that I will incur. I know they can be deducted in the year they occurred as rental expense for a rental property. However, the jobs will be done while the property is vacant. Do I need to perform all of the jobs before end of November for the costs to still qualify as rental expenses? What would happen if some of the jobs occur in December? When would IRS consider it to be a personal residence/second home? The day I move back in or December 1st?

Thanks and would appreciate any guidance.