Depreciation is recaptured and taxed in the year of sale. Period. The taxation of depreciation recapture is anywhere from a minimum of 0% to a maximum of 25%. Weather the sale includes the sale of property that qualifies for the "lived in 2 of last 5" rule or not, is irrelevant. Recaptured depreciation is taxable income no matter what.
The allocated value of the allocated rental portion of your primary residence must qualify under it's own merits for the "lived in 2 of last 5" rule.
Things get much more complicated when you have a house that was your primary residence, primary residence with a percentage rented out, and a full blown rental property all within the last 5 years prior to the closing date of your sale. Timing of the sale can really matter.
Just keep in mind that if you sell at a gain, recaptured depreciation is not excluded from taxation, no matter what.
