You can only take a deduction for Personal Property Rental Expenses if you reported Other Income that was from the rental of personal property (if you engaged in the rental for profit but were not in the business of renting such property). The deduction for Personal Property Rental Expenses is only used to cancel out that type of income. If you did not have that type of income, you should not be taking a deduction for Personal Property Rental Expenses.
For further assistance, we recommend contacting the IRS directly at 800-829-1040 or visiting the IRS homepage.