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Yes, you should consider the depreciation recapture when you sell the property, even if you never claimed depreciation on it during the time it was rented. The IRS requires you to recapture any allowable depreciation on the property, whether or not you actually claimed it on your tax returns. This is because the IRS assumes that you have taken the allowable depreciation expense, and the tax law requires you to recognize any unrecaptured depreciation gain as ordinary income when you sell the property. To properly account for this, you will need to determine the amount of depreciation that should have been taken during the rental period and report it as depreciation recapture when you report the sale of the property. It's important to consult with a tax professional to help you accurately calculate the depreciation and report the sale and any depreciation recapture on your tax return.