Residence turned rental, now abandoned

[AZ-Tax]

TP purchased residence in 2005, turned into rental 2009. Took $23K of depreciation over yrs then abandoned in 2011 and received a 1099-A. I should have had this one back in January when my brain was eager for this.

Major question is does TP loose the "discharge of “qualified principal residence indebtedness” due to TP converting it into a rental?

Something I forgot to add, due to the TP's high AGI, no deduction were allowed for rental loss in both 2009 & 2010.

[taxmom34]

tp live in house as principal residence from 2005 to 2009 (4 yrs) . do same rules apply to exclude if it had been sold?

[AZ-Tax]

Should have the TP disposed of residence in...

Should have the TP disposed of residence back in 2009 (converted to rental) for which no gain would have been reported. Then obtain FMV immediately after disposition and use that FMV for rental cost basis? As far as the 1099-A that was issued for 2011, can I still use it on form 982 as being used as residence thus taking advantage of the "Mortgage Forgiveness Debt Relief Act & Debt Cancellation?

[Lion]

Depreciation value for a house is lower of basis or FMV on conversion date.