1. Does the second floor of my house still considered as a rental property in 2020? No, since you converted it back to personal use.
2. Do I need to depreciate the second floor like I did in 2019? No, again it is now personal use.
3.will IRS still consider the second floor of my house as a rental property and recapture the depreciation from 2020-2026? No, but they will consider it a partial rental in 2019 and you will have to recapture any depreciation when you sell the property.
