Investors & landlords


@mkuriger wrote:

Then why does IRS Publication 537 state the following...,

Depreciation Recapture Income

 

If you sell property for which you claimed or could have claimed a depreciation deduction, you must report any depreciation recapture income in the year of sale,


 

As you pointed out, you need to report any depreciation recapture in the year of the sale.  But as I said before, the sale of your home (real estate) does not have any "recapture" of depreciation.  The gain from the depreciation is "Unrecaputured Section 1250 Gain", not "recapture".