Wouldn't you want 8 months of depreciation so your deduction is bigger, instead of 1 month?
No. Absolutely not. That's because when you sell the property you are required to recapture all depreciation taken in the year you sell, and pay taxes on that recaptured depreciation. That recaptured depreciation is added to your AGI for that tax year and has the potential to bump you into the next higher tax bracket overall.
Now the max you'll be taxed on recaptured depreciation is 25%. So if you're already in the 24% bracket it wouldn't matter. But if you're in the 12% or 22% tax bracket and the AGI increase would bump you into the next higher bracket, it could matter depending on how much of your AGI falls into that higher tax bracket. .
