Taking less depreciation on your rental (or even taking no depreciation) would not lower your capital gains when you sell your rental home.
In fact, the IRS requires you to recapture all depreciation allowed or allowable when you sell your rental home, and you have to pay tax on the recaptured depreciation at your ordinary income rate (but not to exceed 25%). This means that even if you did not deduct depreciation at all (or less depreciation) whether by error or on purpose, you have to recapture all depreciation allowable, and there is no benefit in taking less depreciation on your rental property.
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