@Hal_Al wrote:
You are not required to take the depreciation while you rent it out. But you are required to recapture the depreciation when you sell, whether you actually claimed it or not. So, you should claim it to get the current year deduction.
I concur with @Hal_Al here; you will be subject to recapture when you sell regardless of whether or not you claim the depreciation deduction.
Per Section 1.1016-3, the recapture amount will be the depreciation allowable where no depreciation deduction has been claimed.
