if you started depreciation on a rental property, must you take depreciation continuously every year? generally yes every year unless you took it out of service for some reason - stop renting and offering for rental. Can you skip depreciation the year you sell your rental property? see above. if you are renting in the year of sale you get 1/12 of a full year's depreciation for each month rented and 1/2 month in the month sold.
