The selling price of the home includes these items, so I am confused as to how to list a "sales price". Can I leave this blank?
If you leave them blank, then all recaptured depreciation will be taxed at the capital gains rate, instead of the "ordinary income" tax rate.
What you need to do is allocate some of your structure sales price, to those assets. Allocate enough from the structure sales price, to the other assets so that the sales price of those assets is "at least" $1 more than the cost basis of those assets. That way, recaptured depreciation will be correctly taxed at the lower ordinary income tax rates.
Note that since land is not a depreciable asset, you will not allocate any of the land sales price, to any other depreciable asset.
