@csdl2024 wrote:
If the rental property missed accumulated depreciation since very beginning. Under such situation, when sell the property, just change prior year accumulated depreciation from default amount to 0, by doing so, whether it can avoid depreciation recapture calculation?
No. You cannot avoid recapture even if you never took depreciation deductions since the very beginning.
The accumulated recapture amount is the total of what you actually took or what you should have taken (over the years).
In order to rectify that scenario, you would need to file Form 3115 and make a 481(a) adjustment.
See https://www.irs.gov/instructions/i3115#en_US_202212_publink100035791
You might want to see guidance from a tax professional at this point.
