Rental property depreciation when changing from room rental to whole house rental

[tamadrumr]

Hi.  My situation is that I purchased my home in 2015 as a primary residence, began renting out a private bedroom and bath in Jan 2018, and moved away and began renting the entire house in Sep 2019.  I am confused as to how to claim depreciation in my circumstance.

I understand that the value I'll use is purchase in 2015 and that I'd "place the property into service" in Jan 2018, but what I don't know is how to calculate depreciation, accounting for the change in how I rent the property.  Would I calculate the overall percentage use for each year?  Or do I have to create two separate properties (one for the room rental and one for the whole house)?  I also did not claim depreciation in 2018 (just realized that I could have done that), so I'll need to amend that return as well.  

Any help would be appreciated.  I haven't been able to find a good resource that explains my specific circumstance.  

[RobertG · Accepted solution]

The easiest way to report this is to treat the whole house rental as a different property.

Since you did not dispose of the property you do not have to report any disposition of the private bedroom rental. 

It is as if you converted the house back to personal use, and then converted it to a rental.

Report the private bedroom rental from January to September.  Report the rental house from September on.