Do I need to recapture home office depreciation taken prior to May 6, 1997? If so, what is the significance of this date?

[decogeek]

@Carl @AmeliesUncle 

[Carl]

I can't answer this with any degree of certainty. I also think that there's something about depreciation recapture on property placed in service before 1987 also. But don't know any of the particulars on that. A preliminary search of Pub 523 and 527 doesn't cause anything to "jump out" at me either.

[AmeliesUncle · Accepted solution]

That is the date the law changed so that you can use the $250,000/$500,000 exclusion on the sale of your Principal Residence.

Depreciation before that date is eligible to be covered by the $250,000/$500,000 exclusion.  Depreciation after that date is not eligible to be covered by that provision.

[decogeek]

So, does the pre 1997 depreciation have to be recaptured?