You cannot depreciate a personal residence, either a primary residence or second home, not used as a rental or in a business.
You depreciate a rental property but it has to be listed as an asset before it can be depreciated.
See this TurboTax support FAQ on entering rental income and expenses - https://ttlc.intuit.com/questions/1894483-where-do-i-enter-income-and-expenses-from-a-rental-propert...
