Investors & landlords

I agree with @Critter-3; an in-person consultation with a tax professional is required in this instance.

 

There are a couple of depreciation options following an exchange (see link below) and the option that was chosen is unknown.

 

https://www.1031.us/PDF/Depreciationof1031.pdf

 

As an aside, when property is converted from rental use to personal use and then back to rental use, depreciation generally starts over at the same initial recovery period (27.5 years for residential real estate), but at the lesser of the fair market value at the time of conversion back to rental use or the adjusted basis of the property.