Here is some information regarding changing a rental property into a principal residence.
Be aware that you will have to recapture the depreciation 'allowed or allowable' for the period of "nonqualified use" as a rental.
Here is a link on taking a rental out of service:
Taking a rental out of service
IRS Publication 523 explains how to change a rental property to a principal residence and how to determine the "period of nonqualified use" and how that will affect the gain/loss on the sale of the house as your principal residence.
For additional information please refer to the following link"
:
IRS Publication 523
