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IRS.gov Website
Publication 946
taxmap/pubs/p946-028.htm#en_us_publink1000107647

When Do You Recapture
MACRS Depreciation?(p59)

rule

Words you may need to know (see Glossary)

When you dispose of property that you depreciated using MACRS, any gain on the disposition generally is recaptured (included in income) as ordinary income up to the amount of the depreciation previously allowed or allowable for the property. Depreciation, for this purpose, includes the following. There is no recapture for residential rental and nonresidential real property unless that property is qualified property for which you claimed a special depreciation allowance. For more information on depreciation recapture, see Publication 544.