sale of rental property

[liberty]

A new client, he sold his rental property this year. But never depreciated the property. Can I add form 3115 as the deduction on sch E. But for rental property sold it was deemed appreciated, do I need to recapture the deemed depreciated amount? Would that be taxed as ordinary income?
How would you handle the situation like this?

[ATSMAN]

You are on the correct path. Correct the depreciation not previously claimed with form 3115. The total depreciation (claimed and unclaimed) will be recaptured as ordinary income. So yes the 1250 gain is taxed as ordinary income.

[liberty]

On form 3115: do I mark the box; depreciation to indicate the type of accounting method change being requested. In part I, 1 b mark "other" description deemed depreciation for the rental property depreciation