Yes, since this is the same piece of rental property you need to continue with the adjusted basis of the property at the end of the previous rental and depreciate it for 27.5 years.
You will not be counting the depreciation for the years(s) it was not available for rent, ie, while you were living in it.
KarenM90 (edited 2.21.20 11.25 am pst)
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
