Do you have to recapture home office depreciation that has been carried over and not utilized at the time of sale?

[re66or]

I have a business operating at a loss for which I have been taking the home office deduction,and the depreciation has been carried over.  I sold the property in 2018.  Do I have to recapture depreciation that was carried over and has not been utilized? 

Does it move to my next home office? How?

Thank you!

[TaxGuyBill]

No, it is not taxed if you were never eligible to use it.

It is not carried to your new home, it just disappears.

[re66or]

Poof!  It is gone.  Thank you!