I exchanged rentals through a 1031 exchange. I sold the 2nd one. On Form 4797, am I to include the total depreciation on both units, or just the 2nd one?

[dodgers90210]

Just the 2nd one you sold....the other continues being depreciated.

[DavidD66]

Can you clarify your transaction?  Are you reporting the sale (non exchange) of a property you acquired in a 1031 Exchange?  

[qnwa01]

The kitchen improvement was done immediately before the sale of the 1st property in 2016. I performed a 1031 exchange and sold the second property in 2019 without a second 1031 exchange. Last month I realized that I did not take the depreciation during the years 2016, 2017, and 2018 and would like to include the kitchen improvement in the basis as part of Form 4797, Lines 2F and 21.