You cannot just add the depreciation deduction in the year of sale to offset the depreciation recapture of the depreciation that was allowed or allowable.
Nowhere does it say the depreciation had to be deductible each year. The unallowed losses on the Sch E are accounted for on the form 8582 each tax year and are captured in full in the year of sale.
If you failed to take any depreciation while you owed the property then you cannot just take the depreciation in the year of sale without filing a complicated form 3115 (which the IRS can deny) so you will lose the ability to take the deduction at all and you would still have to pay taxes on the recapture of the deduction you never took to begin with. Best to do things the right way and avoid IRS issues later down the road.
