I am in the process of building a sfr, it will be complete and refinanced in mid December. It will be held as a long term rental. Since I qualify as a Real Estate Professional I intend to have a cost seg study done and utilize accelerated depreciation to offset my earned income in 2022. 

My question is what criteria will I need to meet to assure the property is "placed in service" in 2022. 

Do I need a signed lease in 2022? 

Do I only need to list the property as available in 2022? 

I am concerned about getting a quality tenant in there around the holidays, while also only having approximately 2-3 week window before Jan 1.