Can you skip a year of depreciation on a rental property?

[Tax2019Pay]

If you started depreciation on a rental property, must you take depreciation continuously every year?  Can you skip a year and not to take depreciation that year?  Can you skip depreciation the year you sell your rental property? Thanks

[Anonymous_ · Accepted solution]

It makes little difference as the depreciation deduction(s) you could have taken (i.e., allowable) will be subject to recapture when you sell the property per Section 1.1016-3(a)(1).

See https://www.law.cornell.edu/cfr/text/26/1.1016-3

[Mike9241]

if you started depreciation on a rental property, must you take depreciation continuously every year? generally yes every year unless you took it out of service for some reason - stop renting and offering for rental. Can you skip depreciation the year you sell your rental property? see above. if you are renting in the year of sale you get 1/12 of a full year's depreciation for each month rented and 1/2 month in the month sold.