Depreciation Recapture on Main Home

[jever]

1. The IRS publications specify the rules for depreciation recapture when all of your main home was rented for a period of time, but it does not seem to cover the topic of depreciation recapture when the main home remains the primary residence while renting only a portion of the main dwelling.  We rented a part of our main dwelling while also using it as our primary residence.  Are we subject to recapture for all of the depreciation for the years we rented that part of our home?  If so, where do we report the depreciation, since it is supposed to be ordinary income and not capital gains?  

[Mike9241]

Yes, depreciation taken or allowable (not taken but should have been) must be recaptured upon sale. the only exception would be if the property was sold for less than its depreciated tax basis.