How to deduct repair expenses

[Mike Cordrey]

Hello,
I purchased a house last month that I plan on using as a rental. I am currently doing an interior remodel, new kitchen, new bathroom, paint, doors, etc. preparing the house for rent. Do I have to have a renter in this year in order to deduct the repairs I have made? If I do not get it rented until early next year can I carry forward my expenses accrued this year? I am unsure of how to handle the deduction of expenses on this house since it has not actually been rented yet and has produced no income as of yet. Many thanks in advance for any help!