House hacking tax implication

[Andy Bondhus]

In a couple of months, my wife and I will be closing on a duplex we plan to house hack.  I understand that we can only claim 50% of the deductions while we're house hacking.  My question is how to handle the depreciation for the duplex?  We'll be living in the duplex definitely for the required one year, but it could be longer.  So for the first year that we'll be claiming depreciation do we only claim half of the duplex's basis?  So let's say the basis for the whole duplex is $300,000, do we only claim $150,000?  That part seems to be logical to me, assuming we claim the $150,000.  

What I'm really wondering is how we handle the depreciation once we move out and rent the other side.  I was thinking while we're still house hacking and only have half the property rented that I would list the property address on the Schedule E as 123 Main St #A (the rented side) and then claim 50% of any expenses and 100% of the depreciation for the building with the starting basis of $150,000 (since the whole building basis is $300,000).  But once we stop house hacking, do we add the other half of the duplex onto schedule E as 123 Main St #B and then start claiming the other half of the depreciation as of the date it's put in service or is there something else that needs to be done to list the duplex as one whole unit again or going forward will we have 2 separate entries for the duplex on our schedule E and Form 4562 since the 'date acquired for service' are different dates?  Would adding the other half of the duplex for depreciation, after house hacking, be like adding it as if we'd had building improvements made that particular year?

I hope this makes sense as it's being read?  Maybe I'm just overthinking how the depreciation will be handled after house hacking?  Any thoughts on the subject would be appreciated!