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@LB641 

 

No matter how you handle this scenario (and there is more than one method), you simply have to account for all of the depreciation deductions you have taken on all of the depreciable property you sold.

 

You most likely have one, total sales price and you can add all of the accumulated depreciation on the assets that were included in the sale. Actually, all the IRS is concerned with is that the total depreciation on everything is reported as subject to potential recapture.