1031 - 121 - Depreciation Recapture

[James Craft]

I have a single family residence that I initially purchased as a primary residence, then rented out for some years, and now use as a primary residence again.  During the period as a rental, I depreciated approximately $100K.  I'm looking to sale and use the proceeds toward the purchase a MFP investment.  My capital gain using the original purchase is around $200K, so $300K with the depreciated basis.  I file jointly so I know I'm okay on the cap gain with a 121 exclusion; however, my question is can I use a 1031 exchange to avoid the depreciation recapture?  I know this is doable if it is currently a rental property, but how about my situation where I've converted a previous rental to my primary residence?