Depreciate Rental after personal use

[GTS1101]

I have a client who had a rental from 1/94-8/2005. They moved back in 8/2005 to fix it up and sell. They planned to live in it for two years so they could avoid capital gain. They were unable to sell and started renting it out again in 6/2008. I stopped depreciation 8/2005. How do I start depreciation again beg 6/2008? Do I have to put a new basis and start over from 6/2008? Or do I start from where I left off and just skip the depreciation for the years inbetween personal use and rental use? I would be grateful for any suggestions offered.

Thanks!

GTS1101

[Burke]

You don't use a new basis and start all over. Just pick up where you left off. Put accumulated depr in software at your last stopping point.