Deductions & credits

since you say your spouse bought th property, I assume you had no ownership interest in it. in that case, the tax basis to start for computing gain or loss is the date of death (2015) fair market value. probate is irrelevant .prior depreciation disappears. then if the property was again rented, depreciation should have started anew depending on the use of the property after her death. see a tax pro. this is not a situation you should try to handle yourself.