Tax Q: do I need to calculate/pay recapture depreciation?

[Kelly G.]

Hey - I thought I was in the clear - but perhaps not (was about to file my taxes . .  ).  here's the shortest version on my situation:
1) bought a house for mom in 2005 - she lived there til 2011 (not nearly long enough) did not charge rent
2) rented the house maybe 4  intermittent years between 2013 and 2018; filed taxes accordingly with 'income' and 'depreciation'
3) lived in the house between 2018 and 2023 when I sold it: almost exactly 5 years to the day
4) cash (after closing) was @ $240k

A friend suggested that I may need to repay depreciation?  Looked at IRS Pub 523 - very complicated for my little brain.  

Am I frantically redoing my taxes to account for depreciation or am I in the clear (I don't think I am)???  

thanks so much!
Kelly
sold house in WI - live in CO

[Wayne Brooks]

@Kelly G. Yes, you absolutely have to file/pay depreciation recapture for at least the depreciation you took. And of course, you don’t qualify for the full 121 primary cap gains exclusion….from your numbers, 5/18’s (about 28%) of your gain is exempt under the 121 exclusion since you had Non Qualified use for 13 of those 18 years.

This doesn’t consider whatever time, if any, you actually lived in it between 2011 and 2018