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Tax Law (Questions About Taxes)/placing rental home back in service


Hi Mr. Stancil,
We are a military family that placed our primary home in service as a rental home when we moved away.  We moved back into it about 10 years ago. This past July we purchased another home and once again placed this first home in service as a rental.  My question is in regards to depreciation.  How do I treat the in service date since I have moved in and out of the home?  Will the 10 year period we lived in the home in between renting it effect the year of depreciation I am in?  I can't find anything on the IRS website that would address this. Thanks in advance for any guidance.


Thanks for your question.

The period of time it was not a rental will not affect the depreciation. If you had depreciated it 10 years, just pick up in the 11th year. It may take some juggling of the program to get it right.

Hope this helps.

John Stancil, CPA

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John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

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The CPA Journal, Florida CPA Today, Green Consumer, Green Business, Global Sustainability as a Business Imperative, Palmetto Review, NATP TaxPro Quarterly, Mustang Journal of Finance and Accounting.

DBA University of Memphis MBA University of Georgia BS in Accounting Mars Hill University

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