how to depreciate a rental left empty on purpose?

[Dick M.]

I left a house empty because I didn't want a neighbor, do I claim depreciation of half the normal amount? It was empty six months. And do I record as placed in service again 7/11?

[Dave Toelkes]

You can not take a depreciation expense for the time the property was out of service as a rental. On the date you put the property back into service as a rental, is the date you restart the depreciation schedule that you suspended when the property was taken out of service.