I am renting a room within the living area, do I need to depreciate?
Bottom line answer. YES. Federal law requires it. You don't have a choice.
according to pub 523 when selling your home
Are you renting out space in your home? Or are you selling your home? If the former, don't concern yourself with the selling stuff. Tax laws change over time. If you didn't sell your home in 2021, then stop confusing yourself with information that doesn't matter for your 2021 tax return.
