How do I calculate the depreciation basis on rental which was gifted to me prior to becoming rental?

[sam-sudia55]

My mother gifted her home to me in 2010. She passed away in 2014. I began to rent this house in 2015. Please help me understand how to determine depreciation basis and where to enter into TurboTax

[DS30]

If the property was gifted to you (not inherited), you will use the carryover basis (this is the basis that your parent had in the property when it was gifted to you. Click this helpful link for more information about IRS - Residential Rental Property

Your Basis will increase for any capital improvements to the property (room additions, structural changes, etc) but will decrease by any depreciation expense on the rental property (please note that the IRS will assume that you have taken depreciation in any and all years that depreciation on your rental property was allowed). Click this additional link for IRS - Depreciation on Rental Property

To enter this transaction in TurboTax, log into your tax return and type "rental (schedule e)" in the search bar then select "jump to rental (schedule e)", TurboTax will guide you in entering this information (see screenshot #1)

Enter your rental property information through the TurboTax guided questions until you come to a screen that is titled, Your "rental property name" rental summary. You will enter your rental property house here under "assets/depreciation" (see screenshot #2)

Here is a link that can provide you with helpful information related to your rental property 

TurboTax - Tips on Real Estate Taxes and Real Property

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A mitigating circumstance is if by chance your mother deeds the  home described above but reserves a life estate then it is Under IRC § 1014(a).