I purchase the property in July 2008, it was my primary residence 2008 to 2013 when I worked there. I left the state Aug 2013, but the property was not rented out until Jan 2014. (We had an accountant doing our tax since early 2000s to 2019. I looked up those old tax returns he did. We did not do anything in 2013, no Schedule E. I guess that means it was personal use until 12/31/2013). The apartment was first rented out 1/1/2014, and there was a Schedule E in 2014, and every year thereafter. It has been a rental since then, and it still is. There were two or three times during those years that a tenant moved out and it took a few months to find a new tenant, so there were months that I had no rental income from that property, but it was never converted back to personal use. (I cannot use it physically. I am two thousand miles and an ocean away).
In 2020, I decided to do our own tax return myself, using TurboTax. My accountant provided my Form 4562s of Tax Year 2019, the last year he did our tax. I double checked after completing 2020 tax return in TurboTax that Prior Dep (2019) + Curr Dep (2019) = Prior Dep (2020). However, this year it was no longer true.
Did I do something wrong? Or is there more complicated reason behind it?
