Started a rental property this year

[crumb]

What is the name of your state (only U.S. law)? UT

I moved out of a home and started renting it in 2012. I did not start renting it until August. When I am writing off mortgage interest and expenses do I just write off the payments starting when I first rented the home so 1/3 of the year? I would assume it works this way but wasn't sure. Do I split the mortgage interest between the rental time and the non-rental time?

 

[tranquility]

You will split the amount between personal residence mortgage interest on schedule A and mortgage expense on schedule E. The time it is a rental is not just when it was rented, but when it was available for rental.