Client/single tax payer purchased a home in Nevada while a resident of California in 2001.  Client rented the home from 2001 to 2011 and no longer has any of the tax returns from those years.  Next client moved to Nevada and out of CA into the Nevada rental home, converting it to her personal residence from 2011 to 2021.  Client did not make enough income to warrant filing tax returns during those years.  Finally, client made substantial improvements to the property during 2022 in anticipation of renting it again (client inherited money and paid off a 2019 reverse mortgage on this property in 2022 as well) and found a tenant in February of 2023.  Here's what I'm thinking... 1. When I start up depreciation again, I will include the improvements made to increase the basis for depreciation.  2. I will show the prior depreciation taken on the property from 2001 to 2011 (I know original purchase price and how long the property was a rental) .  I will start the 27.5 yr clock on depreciation for the 2022 improvements and continue the depreciation on the original cost basis (17.5 years left).  My understanding is that to the extent the reverse mortgage was used to improve the property, I can deduct the interest proportionally (not exceeding the $750K maximum).   Am I thinking about all of this correctly?  Am I forgetting anything?  There is no intent to sell the property at the moment.   Thanks in advance for any assistance.