Have a residential rental.  That is now renting out the garage as commercial rent. The house is staying residential. I would assume that I have to complete a 3115 since it is a change. Would the garage start as a 0 in depreciation for the first year and leave the previous garage amount with the house.?

I had a commercial building  downstairs that had a loft upstairs that was rented residential. I remember looking up the regs and that one and treated it all as commercial.

This one will be a pain because knowing the situation I have the feeling it will al go back to residential in a couple years.

thx

Michele