Home office deduction & depreciation

[foenixtax]

If a taxpayer takes the home office deduction with actual expenses (vs the simplified method) and does not depreciate the home, only takes deduction for mortgage interest, real estate taxes, and home insurance but no depreciation, will the IRS force them to recapture the depreciation that COULD have been taken when they sell the home?

[rbynaker]

Tax law requires them to recapture depreciation that was allowed or allowable.

[foenixtax]

Thank you, that's what I thought I was understanding too.

[ATSMAN]

Tax law requires them to recapture depreciation that was allowed or allowable.

Form 3115 to the rescue (Maybe)!