You've made a number of errors here. Most are because you've not been provided the clarity needed, and one because you didn't read the small print. Easy to fix. Just be aware the program can't handle everything correctly, meaning you have to do some things manually yourself. For this, you will need the 4562's from the 2020 return, since that's the last return you reported this property on SCH E. (The year you converted to personal use)
When you convert the property from personal use to rental for a second time, depreciation starts over from year 1, using a new adjusted cost basis that takes into account depreciation taken before this 2nd conversion to a rental. You have to reduce the cost basis by the total amount of all depreciation taken in the past, then depreciate from year 1 using that new, lower cost basis. Basically, subtract the total depreciation taken in the past, from the original cost basis used in the past. That will be your new cost basis for the 2022 tax return. What you enter in the COST and COST OF LAND boxes matters on the 2022 tax return.
COST: this will be the original cost basis, minus the total of all prior depreciation taken.
COST OF LAND: This will be exactly the same as entered back in 2015, as land is never depreciated.
It's up to you to keep track of the prior depreciation taken before 2022, as you will need to report and recapture it if/when you sell or otherwise dispose of the property in the future. The program has no way to "know" about the depreciation you took between 2015-2020
If the 8582 is present in the 2020 return, you'll need that to claim/show your PAL carry over losses.
When asked, the property was rented "THE WHOLE YEAR". The program (not you) will figure that first year depreciation based on your "in-service" date.
The property was 100% (ONE HUNDRED PERCENT) business use with ZERO personal use days, and was rented "the whole year". What you used the property for before you converted it to a rental does not count for anything, anywhere on your tax return.
The program (not you) will prorate only the mortgage interest and property taxes between SCH A for the period of time it was your residence, and SCH E for the period of time it was a rental. You *do not* have to enter anything under the Deductions and Credits tab in the Your Home section for mortgage interest and property taxes. If you'll read the small print on that screen, it will (should) tell you an amount is already account for.
The one and only thing you need to pro-rate is property insurance. A percentage of the property insurance paid in 2022 equal to the percentage of time it was classified as a rental, is deductible on the SCH E. The remainder is not deductible anywhere, as property insurance for the period of time it was your residence is just flat out not deductible at all.
For other rental expenses, you only enter those expenses incurred *AFTER* the property was converted to a rental, and they are 100% deductible on the SCH E. Expenses incurred before the property was converted to a rental are just flat out not deductible at all.
Now if you did any property improvements during the time it was your residence, let me know. Property improvements are not handled the same as other costs and expenses, and it does not matter if the property was your residence or a rental at the time the property improvement was done.
