it seems that I would not want to deduct the depreciation carry forward portion of 8582 carry forward expenses in the year of disposition,
While it may seem that way, by law you don't have a choice. Depreciation is taken for the entire time the property is in service and classified as residential rental real estate. Basically, the depreciation taken in the year of sale is "cancelled out" as a part of the recapture. All recaptured depreciation is taxed at a minimum of 15% and a maximum of 25%. So even if your other income is all in the 12% tax bracket, the recaptured depreciation is still taxed at the minimum 15%.
Additionally, all carry forward losses are also deductible in the year of sale. First, those losses are taken against any gain realized from the sale. If the losses exceed that gain, then the remaining losses can be taken against what is called you "other ordinary income". The loss against other ordinary income is only allowed in the year of the sale.
Usually your carry-forward losses allowed in the year of the sale tend to cancel out quite a bit of the recaptured depreciation, and sometimes even a bit of the taxable gain from the sale.
