If you have a gardener maintain the greenery, you can write that off. You also can write off utilities that you paid during the times the property is not occupied and awaiting the next tenant.
Some things can’t be expensed and have to be depreciated (carpet, appliances, a new deck) and the depreciation schedule varies depending on the item. Also, sometimes you can accelerate depreciation although state and federal never seem to be in sync on this, so you’ll end up with separate depreciation schedules for state and federal. I can never keep track of this shit and frankly have no desire to. The rules change every year, which is why I pay someone to do my taxes for me.
But if you’re a glutton for punishment, you might take a look at this IRS pub:
