topic Room Rental and Deprication in Investors & landlords

Room Rental and Deprication

AndrewA87 — Mon, 23 Feb 2026 09:44:15 GMT

I rent a small room out to my adult son who is on SSI. I have been taking the prorated sq/ft depreciation deduction for his room. What I want to know is can I stop taking the depreciation deduction? I know everyone will say I should take the deduction because I will have to pay the recapture tax that I was entitled regardless if I took it or not. I am just curious in what I have to do vs. what I should do.

Thanks

Re: Room Rental and Deprication

GeorgeM777 — Mon, 30 Jan 2023 20:08:33 GMT

Because it is considered an impermissible method of accounting not to take depreciation, you should take the depreciation. If you sell the property in the future, you will have to account for any tax on depreciation recapture; however, in the final analysis, the tax could be less than the depreciation taken, thus benefiting you.

@asarbuckle

Re: Room Rental and Deprication

AndrewA87 — Tue, 31 Jan 2023 20:28:39 GMT

Thank you for your response.