Should You Skip Home-Office Depreciation to Dodge Recapture? Many taxpayers panic when they hear the term “depreciation recapture” and decide to skip depreciation on a home office to avoid future tax.   That strategy usually backfires. The tax law creates unexpected consequences when you claim zero depreciation, and those consequences often cost more than the recapture tax you tried to avoid.   When you skip depreciation, the IRS applies the allowed-versus-allowable rule. The