My spouse has owned a rental property before we were married. She always filed single and itemized. There were years in which she zero taxable income, some years because she had no earned income and other years because itemized and exemptions exceeded agi.
we now file jointly and are considering selling rental property. In each of her single years, there was depreciation calculated and reported on sch. E. If she had zero taxable income even before considering rental losses, do we have to count the depreciation calculated in those years as part of the formula for depreciation recapture?
