100% Deduction for Business Meals [Tax Smart Daily 006]
May 26, 2021
LLC Owned Jointly With Spouse – Do You Need to File a Partnership Return? [Tax Smart Daily 008]
June 1, 2021

May 27, 2021

Depreciation Recapture Explained [Tax Smart Daily 007]


When you sell a rental property, you must pay a tax on the depreciation you previously claimed. Depreciation recapture can be classified into three categories: (1) Sec. 1245 recapture, (2) Sec. 1250 recapture, and (3) unrecaptured Sec. 1250 gain.

Learn how this tax may affect you when you sell your rental in this video from The Tax Smart Real Estate Investors YouTube channel.

Listen in to learn:

  • What depreciation recapture is
  • The three types of depreciation recapture

Subscribe to the YouTube channel for more answers to real estate tax questions!