Carl
Level 15

Get your taxes done using TurboTax

The property is only depreciated while it is classified as a rental. You DO NOT depreciate property that is personal use - weather it's your primary residence or not.

How you deal with the property improvements depends on the history of the property. The vagueness of your post raises the likelihood that maybe it was a rental before, then you converted it to personal use, and now you're coverting it back to a rental. Is this the case? If not, then what is the history here? The details matter.