Technically, if you had a roommate renting part of your property, you should have been taking depreciation on the part of the house that they had exclusive use of. If this is the case, then you may need to amend your previous years returns or contact a local tax expert to help you get that straightened out.
Now, if you just had a friend living with you and paying half the bills, this would be shared expenses and you would not need to take any depreciation.
However, at this point, if you changed to a complete rental and just had a roommate sharing expenses with you and were not renting to them, then you start a new property for this rental using your current cost basis (purchase price plus improvements) for your depreciation basis.
If you have been taking depreciation for the rent from your roommate, then your depreciable basis would be your purchase price plus improvements minus previously taken depreciation. You cannot take depreciation on the same property multiple times.
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