Ah yes! To further clarify, if claimed on SCH E as rental property, since the property would be placed in service as a rental in 2022 and taken out of service and converted to personal use in 2023, then you are required to take depreciation. Doesn't matter that it's less than 12 months. It does matter that the in service period crosses from one tax year into the next tax year.
You will need to keep records of this for the entire time you own the home, as the depreciation will come into play when any one or more of three things happens in your life.
1. You later convert the property back to a rental. (prior depreciation matters, as it will reduce the cost basis for future depreciation.)
2. You sell the property. (All prior depreciation is recaptured and taxed in the tax year you sell the property.)
3. You die. (This may or may not affect things, depending on your state and how things are set up in a will or estate, for what happens upon the property owner's passing.)
