Depreciation expense/deduction shows up on line 18 of the SCH E. If you have more than one passive activity reported, then the amount of depreciation allowed for each activity will show up in it's respective column on line 18, for that specific passive activity.
If you do not see any depreciation on line 18 for a specific activity, and you know there should be depreciation, there are several reasons for this.
1) The assets of the activity were fully and completely depreciated in the prior tax year. (This is not common)
2) You incorrectly entered an amount of personal use days greater than ZERO, when you "in fact" have no personal use days. (read the note on that screen, then change personal use days to ZERO)
3) You incorrectly entered the same values in the COST box and the COST OF LAND box.
4) You have absolutely no assets what-so-ever listed in the assets/depreciation section of the program (or the depletion section if this is for royalty income.)
