As I said before, there is no "recapture" of a home (any residential real estate) that took depreciation (with an extremely rare exception if you had a Home Office that was over 50% of your home).
Let's say you bought the property for $100,000 and sold it for $200,000.
It that scenario, your Adjusted Basis is $57,000 ($100,000 purchase price, minus the $43,000 of depreciation). When selling it at $200,000, that would result in a gain of $143,000.
Of that $143,000 gain, $43,000 is "Unrecaptured Section 1250 Gain" (not "recapture"), which is taxed at your regular tax rates, up to 25%. The other $100,000 is taxed at the long-term capital gain rates (usually 15%).
Does that help clarify it?
