What form do you take Depreciaton Recapture on when you sell your residential home?

[laoying1]

What form do you take Depreciaton Recapture on when you sell your residential home?

[HelenC12]

If the home was a residential rental, the recapture amount is included on line 31 (and line 13) of Form 4797. See the instructions for Part III. If the total gain for the depreciable property is more than the recapture amount, the excess is reported on Form 8949.

• You are required to "recapture" depreciation allowed or allowable when you sell residential rental property. Upon sale, you may have to pay 25% on your depreciation recapture.

If this was a personal residence that was not used as a rental or for business and was not depreciated, you wouldn't have depreciation recapture. See Is the money I made from a home sale taxable?