The RV that was used for both purposes (personal use and rental use) is essential removed from service in 2022 since there is no income to report based on the IRS rules. You will indicate it was removed for personal use and then enter a date of removal which should be January 1, 2022 (due to no income being reported). This will still allow a half month of depreciation in 2022. Retain your records because this will basically drop off for 2023. Keep all of your documentation from your tax return so that you can place it back in service on the day of rental use in 2023 should you have more days of rental use in 2023. You will retain the prior depreciation expense amount used on the RV to date for future use. It will either be needed in 2023 for rental activity or it will be needed at the time of sale.
@21skidoo
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