Depreciation for rental home

rental property used as rental in past. used as main home for past few years. Do I depreciate the years when it was my main home? If not, do I have 3 more years to depreciate now that it is a rental home again?

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No, you will not claim depreciation on the home for the time you used it for personal use only. Once you start using it as a rental again, you will be able to depreciate the remaining basis in the home over the remaining years until fully depreciated.

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