I moved into the lower unit (50%) of my duplex in 2018. I had renters there part of the year. I filed my 2018 taxes as usual, splitting supplies, taxes, expenses, etc., and claiming depreciation.
I did not claim any rental income in 2019 so there was no schedule E or depreciation report.
Then I re-rented the upstairs unit (I live downstairs) starting 1/1/2020. I know how to do the expenses, but not sure about depreciation. As indicated, I moved back into the building and occupied 50% of it after renting both units for the 12 previous years. I am thinking of transferring and hand entering the data as it stood at year end 2018, but I'm not sure.
