No, if you convert your rental to your primary residence that will not result in a taxable or event. The amount of depreciation you have claimed (or were eligible to claim) becomes taxable at the time time you sell the property, subject to the amount of gain you have on the property. So, if you never sell the house, you will never have to deal with the depreciation recapture. On the other hand, if you sell the house in what would otherwise be a not taxable transaction because it is your primary residence, then you would owe tax on the amount of depreciation you claimed, or could have claimed. If the gain on the house (even if it isn't taxable) is greater than the amount of depreciation, then 100% of the depreciation is subject to the recapture tax. The amount of depreciation subject to recapture is limited to the amount of gain on the sale.
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