This is a short blog to let you know the IRS expects you to recapture depreciation when you sell a property whether  you deducted it or you did not. A 1031 Exchange can be a way of defering  it , which is taxed as ordinary income.

Check with your tax professional to find out more about your situation.  I am not an accountant nor a lawyer and I do not provide advise for individual situations.

I am a real estate broker and I can answer all of your real estate needs and questions