If it was not used as a primary home at any time for 2 years out of the five years prior to the sale, enter it in Sale of Business Property. You will have to recapture the depreciation.
Steps for entering the sale:
1) Wages and Income
2) Other Business Situations
3) Sale of Business Property
4) Other Property Sales
5) Select Sales of Business or Rental Property that you haven't already reported
6)Choose No to the question, "Do all of the following apply to the property you sold?".
7)Choose Yes to the following screen that asks, "Do any of the following descriptions apply to the items you sold?".
8)Select the type of property from the drop-down box.
9)Enter the information for your sale.