@DianeW777 wrote:If you did report the income as rental on Schedule E, then there is nothing you can use for depreciation that you did not own as indicated by our awesome tax experts @ColeenD3, @JillS56 and @DaveF1006.
Did you not read the law that I posted?
Perhaps it would be clearer if the OP asked "can I depreciate capital improvements I made to the property I rented from somebody". But just because the improvements don't qualify under the category of "Qualified Improvement Property" (or the former "Leasehold Improvement Property") does NOT mean the capital improvements can't be depreciated. They are just depreciated under the 'normal' categories for real estate.
