Hi and thanks for the response. I used the word "partner" only in the sense that we are now "partners" in this investment property. We hired an attorney to draft up a sales agreement between us as individuals. No partnership per se was created. We both file individual tax returns. As such, I am stumped as if I need to recapture any or all of the depreciation already taken when I have only sold 1/2 of the property in Dec 2020.
