Investors & landlords

technically AGI IS NONE that you listed and assuming you're correct that other than depreciation recapture none of the gain is taxable   

+ wages

+ rental income or - rental loss 

+ the smaller of depreciation recapture or your net gain (taxed at your marginal tax rate but not more than 25%)

+ any other income that would affect AGI

- any other deductions that would affect AGI

this is your AGI

- standard or itemized deductions

this is your taxable income

 

 

since you say the gain over depreciation recapture is fully excludable this adds $0 to AGI and thus taxable income 

 

IRS PUB 523 covers depreciation recapture and the home sale

https://www.irs.gov/pub/irs-pdf/p523.pdf 

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