TaxGuyBill
		
		
		
		
		
		
		
		
	
			
		
		
			
					
		
	
	
			Level 15
		
	
				
		
	
		
			
    
	
		
		
		02-03-2022
	
		
		04:03 PM
	
	
	
	
	
	
	
	
	
	
	
	
	
	
		
	
				
		
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Unfortunately, if it truly is not a rental, then it is considered taken out of "service" for depreciation purposes. That means whenever it is placed back in "service", you restart the depreciation from scratch, using the LOWER of (a) Adjusted Basis (don't forget to factor in previous depreciation) and (b) the Fair Market Value when placed back in service.