If it was not rented in 2019, you will need to enter it either in Sales of Business Property or Sale of Main Home.
Sale of Main Home has an area to enter your depreciation. You will encounter this in the interview.
Depreciation After May 6, 1997
Did you do either of the following with your home at 222 Main after May 6, 1997?
-Take a home office deduction
-Rent out all or part of the home
Depreciation After May 6, 1997
Enter the total amount of depreciation you deducted (or were allowed to deduct) on this home after May 6, 1997. If you claimed depreciation in 1997, calculate the depreciation for the part of the year after May 6, 1997.
Note:Only report here depreciation that was NOT reported as a separate business sale.
Depreciation After May 6, 1997
AMT Depreciation After May 6, 1997
