Why sign in to the Community?

  • Submit a question
  • Check your notifications
Sign in to the Community or Sign in to TurboTax and start working on your taxes
Returning Member
posted Mar 24, 2021 4:05:19 AM

Rental Property Depreciation Recapture Qualify for QBI

Can the depreciation recapture from the sale of a rental property be used as income in calculating QBI?  I believe the depreciation recapture is treated as ordinary income, in which case it would be eligible?  However, I read that unrecaptured section 1250 gain can't be used in calculating QBI.

0 4 3374
4 Replies
Expert Alumni
Mar 24, 2021 7:39:58 AM

You are correct on both questions.  The depreciation recapture treated as ordinary income is included in QBI whereas unrecaptured 1250 gain is capital gain taxed at 25% and not in QBI.  

Returning Member
Mar 27, 2021 9:47:48 AM

I'm asking if the depreciation recapture from the sale of a rental property is ordinary gain or Section 1250 gain?  Therefore, can the depreciation recapture be added to QBI?

Returning Member
Mar 28, 2021 3:50:04 AM

Can the depreciation recapture from the sale of a rental property be used as income in calculating QBI?  This is my original question, can anyone answer it?

Expert Alumni
Mar 28, 2021 7:20:12 AM

No.  The depreciation recapture portion for the sale of a rental property is section 1250 gain and therefore not part of QBI.