I co-own a duplex with my brother, which we were told to fully depreciate beginning the first year we owned it. We had one tenant but we both lived there for three years (2018-2021). I moved out in 2021 and brought tenants into my part of the duplex, but my brother still lives there and has considered the house his primary residence since 2018 (though he's always had at least one tenant). I understand that I will need to pay capital gain when we choose to sell, but will he? If so, are the capital gains inflicted because I no longer reside in the home, because we've been depreciating it 100% since 2018, or a combination of both?
