Should I claim a depreciation deduction if I converted primary residence to rental for 1 year (start: 04/01/18) and I'm moving back into it April 1? Is recapture a pain?

[DawnC0 · Accepted solution]

You have to recapture it whether or not you take the deduction.  You are required to recapture the allowable depreciation, meaning the depreciation you could have claimed, not the amount you actually claimed a deduction for.  So, taking 0 depreciation does not exempt you from having to recapture it when you later sell or dispose of the property, unfortunately.  

[mooredan13]

Very helpful, thank you.