From the LINK I provided:
Q20. What effect does using the simplified method have on the requirement to recapture depreciation when the home is subsequently sold at a gain?
A. For taxable years in which the simplified method is used, the depreciation deduction allowable for the portion of the home used in a qualified business use is deemed to be zero. Accordingly, you do not have to recapture any depreciation for taxable years in which you used the simplified method. However, you may have to recapture depreciation for taxable years in which you used the standard method.
How is the depreciation deduction calculated under the standard method for a taxable year following a year in which the simplified method is used?
A. If you use the simplified method for one taxable year and use the standard method for any subsequent year, you must calculate the depreciation deduction for the subsequent year using the appropriate optional depreciation table, even if you did not use the tables for the first year the property was used in business. The optional depreciation tables for MACRS property are provided in the annual IRS Publication 946, How To Depreciate Property.
You figure the depreciation deduction for a subsequent year in which you use the standard method by determining the remaining adjusted depreciable basis allocable to the portion of the home used in a qualified business use, and then multiplying that basis by the annual depreciation rate for the applicable year specified in the appropriate optional depreciation table. For this purpose, the applicable year is the year that corresponds with the current taxable year based on the placed-in-service year of the property
