I sold a multi unit rental property that I have owned for 10 years. now I have to recapture dep. where do I enter improvement(cost basis) to off set the depreciation?

[HelenaC]

Improvements should have been entered as a separate asset the year you did the improvement. 

• You'll have to allocate a percent of the sales price to each asset. 
• This way, you're taking part of the sales proceeds and applying them to not only your building but also to each asset and that is how your improvements get accounted for on the sale of your multi unit rental property.

See How do I handle capital improvements and depreciation for my rental?