how does Depreciation affect my heirs

[gdhaness]

is it wiser to Not depreciate my primary home that's been converted to a rental, for the sake of my heirs? Does depreciation affect them negatively?

[Anonymous_]

All depreciation deductions (accumulated depreciation) you have taken actually disappear upon your passing.

Your heirs generally take the property with a basis that is the fair market value on the date of your death.