Thank you for taking the time to help. I have so many questions and going down a rabbit hole. This is what I am hoping is correct. It's basically what the 1031 person said, but she warned me about the depreciation. That said, she is not an accountant and doesn't know my whole situation, she probably didn't know I had, apparently, converted it to personal use. I was just trying to learn about 1031. I had read that a personal use property couldn't be used. That term seems to be used here in different ways. In the tax filing way I can't deduct expenses because since it's not rented FMV, it's personal use, which makes sense. But for 1031 as long as it's not my personal= Primary residence I'm good.
Another question is whether I need to confirm that I "converted" it in order to avoid the IRS saying I should have depreciated it. Although, from what you said, the mere fact that I didn't claim rent prevents me from claiming deprc. I have read that you can depr vacant property so I'll have to research that some more. Wondering if I should go back and try to claim depr and expenses to generate a loss to carry forward for when I eventually sell. Not sure that's worth the effort. It may be important to have it in case we can't identify a property for the 1031 within the time limit.
