Tax Implications for Moving out of My Owner-Occupied Duplex

[Kyle Seidel]

I currently live in an owner-occupied duplex and will be moving out next year and then renting my side. I have some questions and am double checking what my accountant has done so far.

1. My side is 3 bedrooms. I have the 1 downstairs basement bedroom and my 2 roommates have the 2 upstairs bedrooms. Is it correct that I can only write off 1/2 of the expenses on my side? In my opinion I don't see why I couldn't write off 2/3 of my expenses since I'm only 1/3 of the people here and have 1/3 of the space?

2. What happens to the depreciation schedule for my property when I move out? I paid $160k for my duplex ($124kish building and $36kish land). Currently since I live in 1/2 of the duplex my accountant is depreciating it Straight Line 27.5 years at $62k (1/2 of what it would be for a straight up rental). When I move out would this then convert back into $124k?

3. What would happen to capital improvements like a roof when I move out? Would those also convert back into the original cost instead of only being able to write off 1/2 the depreciation?

4. What are the depreciation schedules for landscaping (rock and matting) and windows? I've seen multiple sites say 15 years but I've also seen some that say 27.5 years for the windows.

Thanks!!