Avoid house sale depreciation recapture if not use the rental depreciation deduction

[lestathc]

Hi

I sold my primary house in 2021, and before I sold it, I rent it for one year in 2020. I found I have to pay the depreciation tax even the total gain is less than 500k exclusion. 

My question is, if I did not deduct the depreciation in 2020 tax year (my rental income minus property tax and interest is almost 0), can I avoid claim the depreciation in this year?

If not, can I get refund if I file 1040x for 2020 (but my rental net gain is almost 0)?

Thanks 

[DoninGA · Accepted solution]

Depreciation recapture is required when the property was sold whether or not the depreciation was actually reported on a prior year tax return.

[lestathc]

Thanks for your answer

So even I did not get any tax benefits (offset the rental income) from the depreciation, I still need to pay the tax of the depreciation part. Is my understand correct?

[DoninGA]

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@lestathc wrote:

Thanks for your answer

So even I did not get any tax benefits (offset the rental income) from the depreciation, I still need to pay the tax of the depreciation part. Is my understand correct?

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Yes, you are correct.