What depreciation do I include for the sale of my home?

Include the total of all depreciation deductions that you took or could have taken for the use of your home for business or rental purposes between May 6, 1997, and the date of the sale. Depreciation taken before May 6, 1997 does not need to be entered on your tax return.

Don't include depreciation taken for a separate structure home office. Depreciation for a separate structure home office should be entered in the Business Income (Schedule C) section under Home Office.