depreciation recapture is different from capital gain. You claim depreciation and get a deduction every year, and those depreciation has to be recaptured no matter you had a gain or not.
no need of depreciation recapture if use 1031 Exchanges
1031 Exchanges allow you to defer both the capital gains tax and depreciation recapture from the sale of a property and invest the proceeds into another “like-kind” property, often called “trading up.”
如果增值了，那肯定是要偿还。
那如果没有赚钱呢？还要不要偿还？
房子已经租了两年多。
depreciation recapture is different from capital gain. You claim depreciation and get a deduction every year, and those depreciation has to be recaptured no matter you had a gain or not.
1031 Exchanges allow you to defer both the capital gains tax and depreciation recapture from the sale of a property and invest the proceeds into another “like-kind” property, often called “trading up.”
因为depreciation减税减少的也是历年的收入税（e.g. rental income)