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Level 3
posted Feb 3, 2022 10:40:56 AM

Is the depreciation recaptured for the year the rental property is sold?

A multiyear rental property was sold in 2021. In TurboTax Premier, to calculate depreciation recapture, only the prior years' depreciation can be entered, which excluded the depreciation in 2021. The 2021 depreciation was entered in Schwab E but was not included in the depreciation recapture. So I just wondered if the depreciation in the year when the rental property was sold was not recaptured. If I am wrong, please advise. Thank you.

0 4 330
4 Replies
Level 15
Feb 3, 2022 12:55:04 PM

all depreciation should be recaptured including any allowed in the year of sale. how this can not exceed the gain on sale

 

Level 3
Feb 3, 2022 1:40:05 PM

Hi Mike9241,

 

Can you please kindly advise how the depreciation in the year the rental property was sold can be recaptured in TurboTax Premier?

Thank you.

Expert Alumni
Feb 8, 2022 6:07:32 PM

"The first thing you will need is the cost basis of the property, then you subtract the amount of depreciation taken (or that should have been taken) from the original cost basis (including current year's) to arrive at current Adjusted Cost Basis.

 

Next you need the amount you sold the property for minus any fees or commissions (net proceeds). Take the net proceeds figure and subtract from it the adjusted cost basis to compute Realized Gain.

 

Compare your realized gain with your depreciation expense; the lower of the two figures is the amount the IRS considers subject to depreciation recapture at your ordinary income tax rate. The remaining amount is taxed at the capital gains rate."

 

Click this link for more info on how Depreciation Recapture in Sale of Rental Property.

Level 3
Feb 9, 2022 10:14:21 AM

Hi MarilynG1,

 

Thank you for your explanations. I will check my calculations and entries to TurboTax and may come back to you with more questions.

 

Best regards,

Sunny2August