the depreciation recapture will be taxable as section 1250 gain. it's a long-term capital gain as reported on schedule D but of a special type that does not get the same tax treatment of other LTCG. you may pay up to 25% in federal taxes on it. generally, the rate will be the lower of 25% or your marginal tax bracket. you would use the home sale worksheet which will allow for both the recapture and the home sale exclusion.
