One more clarification question: my dad has 7 years of unused depreciation from 2017-2023 on a room for rent, totaling $15k. He did NOT rent at all in 2024, and then sold in 2024. He is declaring that untaken $15k as depreciation "allowed or allowable" for schedule D (entered on line 30 of the home sale worksheet in TurboTax), and will file a form 3115 to correct the accounting for that $15k.
Since he doesn't have any rental income to offset from this year, he can't include it on line 19 of schedule E as suggested here. Should he instead list the -$15k on his schedule E as a passive loss carryover?
