The house was previously titled only in the husband's name, so I believe she should have received a 100% step-up and restarted depreciation at the date of death (it is not a community property state). 

What I’m trying to figure out now is how to reconcile the fact that she’s been depreciating from the old schedule for the past seven years. Is there any way to treat it as if she only needs to recapture the depreciation taken since the husband’s death, rather than going back further?

I am also trying to reconcile the fact that she benefited from the earlier depreciation while her husband was alive, since it reduced income on their joint return, and I am not sure how that could be treated when correcting it now.