Thank you. Would I be correct that I do not depreciate for years I did not rent? If I resume renting, and depreciate the room in 2023, since I first began renting it in 2019, even though I have not rented it for the last two years, do I consider 5 years of the rented rooms useful life used up so that year 2023 would be year 23.5? Or, since there would have been a 2-year interruption in renting would that be 3 years of the rooms useful life used, so it would be year 25.5? Or, does the clock reset if there was an interruption in renting so there is again 27.5 years? The house was not available or advertised for rental during the two "off" years. Also, I was considering actually renting a different bedroom this time which would involve a different square footage when calculating depreciation. In that case, I believe I would start over at 27.5 years useful life, as that bedroom would never have been depreciated. Is that right? I am concerned about how this might cause future difficulties when doing taxes in the future, or confuse the IRS who might not realize it is an entirely different bedroom.
