I need to do back years taxes for 2020 or 2021, and I need to know when depreciation recapture will occur because rental activity stopped partway through 2020 due to the pandemic. BTW, I will not owe taxes as my only income source, other than the rental activity I explained, is nontaxable income. If I rented for the latter half of 2019 and less than half of 2020, and the house has not been rented since (currently 9/25/22), when I file back taxes for 2021 do I have to report depreciation for 2021 when not rented if I do not know if I will rent again, and what if I do begin renting again in 2023? Can there be a 2 year gap in reporting depreciation, or do I have to keep reporting depreciation for that room even for non-rental years - so far 2021 and 2022? Does depreciation recapture occur in 2021 since it was not rented in 2021, or does depreciation recapture wait until I sell the house which is when depreciation recapture normally occurs when rental property is sold? I read something vague somewhere that indicated it could happen when rental property went out of service, but this house normally has not been rental property, and is not currently. However, it seems unfair if the IRS expected to claim depreciation recapture for years and years after I was no longer renting the room, thus not claiming depreciation for those years. If I do resume renting out a room in 2023, how will that affect when I did/did not and/or should/should not depreciate the room, and when depreciation recapture occurs?
