see a tax pro because there are inconsistencies in the reporting. your mom owned 50% and therefore should have been reporting 50% of the rental activity on her return
as to question 1 yes
as to question 2 - this is why you need a tax pro. technically she should have been reporting 50% of the depreciation every year of the rental. Don't you think you may be raising a red flag on her return because she'll be reporting recapture of a deduction she never took. The tax rules say recapture is the larger of the allowed or allowable depreciation. so technically she should recapture 50% and you 100% because that's what you took.
I don't see a way to report this correctly without raising red flags on both returns.
