My primary residence was used either in whole or in part over the last decade as a rental and every year I claimed the amoritized depreciation on it. Most years I occupied it and rented out a portion so I did the typical calculations of square footage being used as a rental and claimed that portion.

Last year I did not collect rent for 10 months as I allowed a friend to stay in the room I normally rented for merely the cost of utilities. With the long history of that room being a rental could I still count the depreciation for that part in the same manner I would if one of my other full time rental properties were vacant? I was essentially taking a loss by not charging rent to something I collected income from in the past, it seems pretty straight forward but I have a tax professional not sure.