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@LudwigVan_fan @KrisD15 

Sorry I think I can understand the recapture depreciation when sold the condo. Still two other questions:

1. Where can I get the land value and building value when sold? From County property tax department?

2.Right now the situation is in 2019 I didn't deduct the land value because of thinking no ownership, it's only rented less than half year, but in 2020 I deduct the land value based on property tax department.

Which year should I correct the tax return or I can wait to recapture when I sold it?

PS: Based on HOA, no ownership of land, based on property tax department, there is land value.

Thank you.