Taxpayer has a rental property intended to be rented. 

She did report income 1 year (a few years ago)  

The last 5 years her old preparer had her take a loss without any income but advised the IRS might not accept that. Around -$8,000 loss each year.  

This year she is coming to me, and I don't think I should report it with a loss again (she's been fixing the rental). 

2025 she should have a tenant. Do I take it off this year and add it again next year?