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He came to me some years back from an H&R Block office. The associate there had set the rental up in 2011 using SL/GDS with a 27.5 year schedule. I will need to take some time to review the form I used and get back to you pointing out everything done. Well no I did not add the depreciation back. I used the second page of the Form 4797 lines 20 through 24. This took the original costs of his property and deducted his total depreciation which produced his adjusted basis which was then subtracted from what he got from the sale. Looking at this retrospectively it now looks to be correct after all. In a word he subtracted the depreciated basis of the house from what he got for it. I did not in fact recapture any of the depreciation which comports perfectly with my review I just finished.

I, and my children, are my own worst clients. When I say I, that includes my husband's business as well as mine. Guess who does the bookkeeping.

Report sales on Schedule F and depreciate same amount as cost of vehicle.

No, it should start sometime later this month. This was approved on Sept 25th and the effective date is Oct 19, 2023. Right now the PTIN renewal page says it is still processing for 2023 new apps and renewals. I got this info from the National Archives Daily Journal of the Federal Register here: https://www.federalregister.gov/documents/2023/10/04/2023-22103/preparer-tax-identification-number-ptin-user-fee-update

Sounds like you will need to call the IP PIN help desk, with the client with you. At that time (once you have the PIN) you can ask how a return could have been filed for them without it. OTOH, if they can't find it - did a family member steal their info? Try to "help" by filing a return for them? A filed return with an IP PIN required is doubly suspicious.