To clarify the recapture rule, when you sell the property you will have to recapture the full amount of depreciation that you could have claimed, even if you did not claim it. Since you claimed less than the correct amount of depreciation, you paid more tax than you should have in the earlier years. But when you sell, you still have to pay tax on the depreciation that you did not claim. So if you don't correct the previous years you will, in effect, be paying tax twice on the same depreciation.
