tax consequence of converting rental into a primary

[John Tan]

I am placing a house into full time short term rental to try it out. But what are the tax consequences if I discover it is not as profitable as originally hoped and convert it back into my primary residence the following year? I saw one website that said IRA views this conversion as a "sale" and as such I assume I would then need to pay taxes on depreciation recapture if I took depreciation in the past when it was a rental. Is this true? (I am not selling the property and not looking at it from seeking the gains exclusion for primary residence).

I will seek CPA advice, so but just checking what folks here have encountered something like this before?