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posted May 31, 2019 9:49:34 PM

Do I have to pay tax on depreciation I did NOT take for a home office when I sell the property? I took home office depreciation for 5 of the 10 years used as home office.

Do I pay tax on just the actual depreciation taken?

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1 Best answer
Level 5
May 31, 2019 9:49:35 PM

Unfortunately, you do.  The IRS says that any depreciation "allowed or allowable" is to be recaptured.  This means that even if you didn't take the deduction, it still has to be reported as it was "allowed" to be taken.

1 Replies
Level 5
May 31, 2019 9:49:35 PM

Unfortunately, you do.  The IRS says that any depreciation "allowed or allowable" is to be recaptured.  This means that even if you didn't take the deduction, it still has to be reported as it was "allowed" to be taken.