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@puravidapto wrote:

1 - When a rental was converted to primary home, it is reported on Schedule D? When a primary home converted to rental, it is reported on form 4797?

2 - In your software, can you stop depreciation but still keep the depreciation entry in the software? The information is needed when you sell the home, or otherwise you may need to go back many years to look for the information. 

3 - In a earlier post, https://proconnect.intuit.com/community/proconnect-tax-discussions/discussion/rental-property-sale-w... , we said we should report the land and building separately, how do I allocate Sec 121 exclusion between land and building? 

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1) It is based on what the property was used for in the year of the sale.  In your case, it was a personal residence, so it is reported on 8949/Schedule D.

2) No.  I either need to make a note (either in the client file or in the software), or look up the pertinent information when the property is sold.

3) It is being reported on 8949, so I think the entire property (building and land) should be reported together as one item.  If it was on 4797, would there be a taxable gain (not including the gain due to depreciation)?  If not, you would just eliminate all of the gain, except depreciation.