Thanks so much, @DaveF1006 ! So given that my dad has a negative 481(a) adjustment for all of the un-taken depreciation, and that he's not filing a schedule E this year (he stopped renting the room last year), where then does that 481(a) adjustment go? Is there a place he can list it on his tax return, ideally to offset the depreciation recapture for depreciation he never claimed?
