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			Level 14
		
	
				
		
	
		
			
    
	
		
		
		03-06-2021
	
		
		09:18 AM
	
	
	
	
	
	
	
	
	
	
	
	
	
	
		
	
				
		
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You said they moved out in January. If it was in service as a rental for at least one day in January you get a half-month's depreciation (or half-year on assets with shorter lives). If it stopped being a rental in December then technically you should amend the prior year return and reduce the December depreciation by 1/2 month.