It's been about 4 years since she died. So whatever amount the house was depreciated as during the rental period needs to be added back to income to pay taxes on?Then does this mean claiming depreciation on a rental is pointless in the LONG RUN? That all doing that does is DELAY tax liability?Thanks,RB Depreciation is REQUIRED to be taken. It is still calculated, even if not deducted. For appreciating assets, yes. Many assets that are depreciated are assets that lose value.