All these expenses, including the moving expenses, are added to the basis. In addition, every time you convert to personal use, you have to reconfigure the depreciation when you begin to use it again as a rental.
You can't just ignore the previous depreciation. You got a tax benefit for it. You will have to adjust the basis with the depreciation you took. You would enter 202x as the "placed in service" date, and the lower of the Adjusted Basis (purchase price, plus capital improvements, minus the depreciation) or Fair Market Value and begin again the 27.5 year useful life. Conversion to personal use is treated as a disposition for purposes of depreciation (but no gain or loss is to be calculated).
Per Cornell University, "Upon the conversion to personal use, no gain, loss, or depreciation recapture under section 1245 or section 1250 is recognized. However, the provisions of section 1245 or section 1250 apply to any disposition of the converted property by the taxpayer at a later date." This means that the depreciation recapture will be implemented if you dispose of or sell the property later on. Meanwhile, all the deprecation you have already taken previously is captured by reducing your depreciable basis in this latest conversion.
Regs. Sec. 1.168(i)-4 provides the rules for determining the depreciation allowance for MACRS property when the use changes in the hands of the same taxpayer. Use changes include when the property is converted from personal property to business or income-producing use and vice versa, and when the change in the use results in a different recovery period and/or depreciation method. The allowance for depreciation under this section constitutes the depreciation deductions permitted under Sec. 167(a).
A change in the use of MACRS property occurs when the primary use of the MACRS property in the tax year differs from that of the immediately preceding tax year. The primary use of MACRS property may be determined in any reasonable manner that is consistently applied. If the primary use of MACRS property changes, the depreciation allowance for the year of change is determined as though the use had changed on the first day of the year of change.
If a change in use results in a longer recovery period and/or less accelerated depreciation method than before the change in use, the taxpayer must compute the depreciation allowance using the longer and/or less accelerated depreciation method in the year the change in use occurred.
