Hal_Al
Level 15

Investors & landlords

In addition to the depreciation recapture, you must prorate the rest of the capital gain between rental time (and space) and home use. 

Only  rental time ("non qualified use") after 2008 is included in the calculation. 

 

Deprecation since May 6, 1997 must still be recaptured, even in a  home sale exclusion situation.