We moved to California in Feb 2022 and sold a Florida rental house (bought Jul 2017) in June 2023. Is depreciation recapture due to CA for the full ownership time frame?

[stefanmerkl]

Personally I would think depreciation recapture is due only for 2022, since that was the first time for us to file taxes in California. Any thoughts and feedback would be greatly appreciated!

[Carl]

If you were a CA resident for 2022 (meaning you filed as such with the state) then all income from all sources is subject to CA state tax. That includes depreciation recapture on the FL rental you sold.