Dave,
Cost basis was $513,512. Used turbotax to compute the details over the years (cut and pasted summary below). Appears that some years I was not allowed to deduct all the depreciation because income was too high.
Keith
| | | | YEAR | MACRS YEAR | PROPERTY | Depr (S/L) | Total Passive Suspended Losses | Cumulative Suspended Losses | Unallowed Depreciation | Cumulative Unallowed Depr | Unallowed Operating Loss | Cumulative Unallowed Operating Losses | Double Check Cumulative Suspended Losses |
| Purchased as primary residence: | 16-Aug-02 | | 2003 | 0.5 | HOUSE | $ 8,559 | $ - | $ - | $ - | $ - | $ - | $ - | $ - |
| Purchase Price | $741,427 | | 2004 | 1.5 | HOUSE | $ 18,673 | $ 3,050 | $ 3,050 | $ 3,050 | $ 3,050 | $ - | $ - | $ 3,050.00 |
| Placed into service as rental property | 15-Jul-03 | | 2005 | 2.5 | HOUSE | $ 18,673 | $ (3,050) | $ - | $ (3,050) | $ - | $ - | $ - | $ - |
| Cost basis | $513,512 | ($741,427 purchase price less $227,915 land value) | 2006 | 3.5 | HOUSE | $ 18,673 | $ - | $ - | $ - | $ - | $ - | $ - | $ - |
| Depreciable basis | $513,512 | 27.5 year life | 2007 | 4.5 | HOUSE | $ 18,673 | $ 24,947 | $ 24,947 | $ 18,673 | $ 18,673 | $ 6,274 | $ 6,274 | $ 24,947.00 |
| Total depreciated while a rental property | $229,499 | (15 Jul 03 – 15 Nov 15) | 2008 | 5.5 | HOUSE | $ 18,673 | $ 7,017 | $ 31,964 | $ 7,017 | $ 25,690 | $ - | $ 6,274 | $ 31,964.00 |
| Returned to service as primary residence | 16-Nov-15 | | 2009 | 6.5 | HOUSE | $ 18,673 | $ 19,511 | $ 51,475 | $ 18,673 | $ 44,363 | $ 838 | $ 7,112 | $ 51,475.00 |
| Returned to rental property | 1 April 2020 | | 2010 | 7.5 | HOUSE | $ 18,673 | $ 16,374 | $ 67,849 | $ 16,374 | $ 60,737 | $ - | $ 7,112 | $ 67,849.00 |
| Depreciation method | SL | | 2011 | 8.5 | HOUSE | $ 18,673 | $ 10,241 | $ 78,090 | $ 10,241 | $ 70,978 | $ - | $ 7,112 | $ 78,090.00 |
| Depreciation convention | MM | | 2012 | 9.5 | HOUSE | $ 18,673 | $ 31,163 | $ 109,253 | $ 18,673 | $ 89,651 | $ 12,490 | $ 19,602 | $ 109,253.00 |
| Capital Improvements (New Kitchen 12 Feb 2016) | $ 44,333 | | 2013 | 10.5 | HOUSE | $ 18,673 | $ (16,548) | $ 92,705 | $ - | $ 89,651 | $ (16,548) | $ 3,054 | $ 92,705.00 |
| Capital Improvements (New Roof 28 Apr 2017) | $ 14,915 | | 2014 | 11.5 | HOUSE | $ 18,673 | $ (37,187) | $ 55,518 | $ (34,133) | $ 55,518 | $ (3,054) | $ - | $ 55,518.00 |
| Total Capital Improvements Basis | $ 59,248 | 27.5 year life => $2,154 depreciation per year) | 2015 | 12.3 | HOUSE | $ 15,537 | $ - | $ 55,518 | $ - | $ 55,518 | $ - | $ - | $ 55,518.00 |
