converting rental to primary

[Reid Isaki]

I can't find any information on converting a rental to primary re: irs forms.  I know the 4562 is what I would use to put improvements for my rental into service and depreciation on the property, but not for letting the IRS know that I'm taking this rental out of service so I won't be depreciating the property and will be using it for primary use.  

my main concern is if I buy a rental, depreciate it for 5 years, then decide to move into it. The IRS would automatically be calculating depreciation on that property whether I take that deduction or not.  How would the IRS know to not depreciate the property (and thus stop incrementing the depreciation recapture when I do sell it eventually).  I would assume I would submit some form to let them know, but I can't seem to find that form if it exists.

Thanks,

Reid

[Reid Isaki]

@Dave Foster   I knew I could count on you. Thats what I thought moving from schedule E to schedule A.  Thanks for your quick reply!!