geckohale
New Member

Does Pub 523 Line 5b depreciation basis adjustment include depreciation prior to May 1997?

We purchased a condo unit in 1986 for use as a rental.  We converted it to our primary home in 2016 and plan to sell it later in 2018 (after we have lived in it at least 730 days). 

I have read Pub 523 extensively, but have a question on "How to Figure Your Gain or Loss Worksheet" (pg. 7), Line 5b:

Does "Any depreciation you took (or could have taken)" include ALL rental depreciation from 1986-2015 or only depreciation after May 6, 1997? 

(I understand that the depreciation recapture on Schedule D only includes depreciation after May 6, 1997)