Yes, you are correct in that the total depreciation would be used if you need to recapture any depreciation when you sell your home. If the home office consisted of a room in your home, as opposed to a structure not attached to your home, you would only need to recapture for capital gain tax purposes depreciation taken on the home office if you qualified for the $250,000 (single filer) or $500,000 (filing married-joint) exemption for sale of a primary residence.
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