Rental Depreciation

[Earl]

House converted from personal to rental several years ago. Rented to 2 years and depreciation taken for those two years.

Taxpayer then lets relative live in home rent free for 3 years during which time no depreciation is allowed.

Now taxpayer has started to rent out house again.

How does depreciation start or restart on new rental. Does the 27.5 year period start over or do you use the original rental date as the start of the 27.5 year period. If it starts over what basis do you use to restart depreciation. Original basis or adjusted basis on restart date. Is depreciation during the 3 years of non rental considered in any way.

[solomon]

Rental

below FMV is considered personal use so no depreciation during the 3 three years. It was taken out of rental use for a period so I would begin with the numbers when taken out of service.