Does refinancing due to divorce affect the adjusted basis of a home if done years before converting to rental?

How do I determine adjusted basis of a home bought years ago & refinanced several times before converting to a rental? My wife (at the time) and I purchased a home in 1993 and took out an initial mortgage. I refinanced in 2003 when I got divorced in order to give my now ex-wife her share of the equity and remove her name form the home's title. I refinanced again (in order to get a better rate) in 2010. I continued living in the house until the end of 2015 and began renting it out in 2016. I did not deduct any fees for refinancing on my taxes on any of these loans.

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No. The only thing that will change in refinancing usually is the amount of mortgage payment and  interest you pay.

When you change property you held for personal use to rental use (for example, you rent your former home), you figure the basis for depreciation using the LESSER of fair market value or adjusted basis.[separate land value ,land is not depreciated]

Fair market value.   This is the price at which the property would change hands between a buyer and a seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts. Sales of similar property, on or about the same date, may be helpful in figuring the fair market value of the property.

Figuring the basis.   The basis for depreciation is the lesser of:

    *      The fair market value of the property on the date you changed it to rental use, or

    *      Your adjusted basis on the date of the change—that is, your original cost or other basis of the property, plus the cost of permanent additions or improvements since you acquired it, minus deductions for any casualty or theft losses claimed on earlier years' income tax returns and other decreases to basis.[separate land value ,land is not depreciated]

Property Changed to Rental Use

 https://www.irs.gov/publications/p527/ch04.html#en_US_2016_publink1000219148

The 1984 Congress  enacted section 1041. This provision, provides that no gain or loss is to be recognized on a transfer of property from an individual to a spouse or former spouse, but only if the transfer is incident to divorce.

This section further provides that the transferee’s basis of property subject to such a transfer shall be the adjusted basis of the transferor.

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