Hi community,

Client has a single-family residential property that has been rented for 4 years. In 2022, client took it back and converted to primary residential property and planned to live in there for some time. 

Suppose that client would live in the house for 3 years and rented it out again afterwards. Would this 3-year personal use time be included in 27.5-year SL depreciation time? Thank you very much!