Would I qualify for previous years losses etc or do I lose them because it is no longer in the rental program
Your carry over losses can not be "realized" until the tax year you sell the property. So it is important that if you converted the property back to personal use in 2019, you print out the tax return and file it away in a safe place. At an absolute minimum, you will need both IRS Form 4562's and the form 8582 from the 2019 return when one of three things happens in the future.
1) You convert the property back to rental or other business use.
2) You sell the property
3) You die.
