This will be reported on Form 4797 in Section IV before being allocated pro rata to the partners on Schedule K-1 (1065) Box 20 Code M. The IRS pub to reference is Publication 544 (2025), Sales and Other Dispositions of Assets, and the Instructions for the 4797 Part IV are on page 12 here.
More guidance and 1040 information: TurboTax - Depreciation Recapture: Definition, Calculation, and Examples
Thank you. Related question: If upon business closure we convert the remaining assets to personal use, should we do recapture at all?
Recapture of previously claimed accelerated depreciation is required, not optional. The IRS is not concerned about personal use of business assets after they have been distributed to each partner in a 'liquidating distribution of the partner's interest in the partnership', the big issue is that the partners all recognize the appropriate amount of taxable gain/loss on distribution, using IRC Sections 731 and 732.
The basis considerations at this point can become very complex; your starting point for reference is IRS Publication 541 (12/2025), Partnerships (Distributions section highlighted).