Depreciation Recapture on Sale of Primary Home (Home Office)

[jmo2020]

Last year, I sold my primary home and am now addressing that sale in my 2025 TurboTax software. Over the years, I took a business expense deduction for my home office, but I always used the simplified method rather than itemizing and aggregating all home expenses and then taking a pro rata share of the total. I never specifically took a business expense for depreciation with regard to my home office. Now, in connection with the sale of my home last year, the TurboTax software is asking about depreciation I took for the home office. What do I do?

[ThomasM125 · Accepted solution]

The simplified home office deduction does not include depreciation, so you don't need to recapture depreciation when you sell your home. You can just say that you never depreciation your home in TurboTax.