Carl
Level 15

Deductions & credits

In years 2003-2007 she divided the basis by 27.5 yrs. and deducted for each of those years.

Really? That makes me question the credentials of your tax attorney. That is "NOT" the correct way to figure depreciation, by any stretch of the imagination. I suspect you are just assuming that's how your attorney figured the depreciation. Just be aware that most likely, your assumptions are wrong.

The correct way to figure depreciation for residential rental real estate is detailed in IRS Publication 946 at https://www.irs.gov/pub/irs-pdf/p946.pdf using the worksheet on page 36, and the table A-6 on page 72.

The next year 2008 she did not take any depreciation from that year on?

The only valid reason for that, would be if you converted the property back to personal use on or before Jan 1, 2008 and no longer rented the property out from that date up to the present. So did you stop renting the property on or before Jan 1, 2008 and have never, ever, ever rented it out since that date?