Sale of a jointly owned rental property that turned into a primary home for one of the owners

[JointlyConfused]

My partner and I owned a townhome under joint tenancy (JTWROS).  The townhome was rented from 2010-2020 and I claimed 100% of the rental income and depreciation for the property on my taxes.  In 2021 we stopped renting it and my partner used it as a primary residence while I was living in a different state.  I filed my 2021 tax return reflecting that the rental was converted to a primary home and did not claim any rental income or depreciation.  We sold the property in August 2022 for $295,000.  The 1099-S shows both our names but only my partner's Social Security Number in the TIN, and shows the full gross proceeds of the sale.  I did not receive a separate 1099-S.   We also personally agreed that he is keeping all the profits from the sale of the townhome.  Can my partner report the full proceeds under his taxes or do I also still need to report it?  Does he need to include the total depreciation that I took for the property from 2010 - 2020 which amounts to almost $54,000?  Thanks in advance.

[ThomasM125]

You don't need to report the sales proceeds since you didn't receive any of it. Your partner will have to declare all of the depreciation on his return so that the proper gain be calculated and reflected on the tax return.