Long term return on primary triplex seems mute

[John L Reid]

In 2001 I bought a triplex. Lived in it the largest unit 7 years and rented the other smaller units basically a 2nd craftsman with a small one bedroom above and a small cottage out back. Other than 7 years away I’ve been on property till now. 

I want to sell but I can’t figure out depreciation recapture and the 2-05 rule for triplexes where you claim one unit as primary. 

First 8 years my primary was the main house (50% of the property), then I moved out for 7 years and rented all 3 units , and today I live in the smallest unit above the main house for the last 5 years. 

How can you calculate the 2-5 rule? Do I get the full $250,000 for living on the property from the beginning? 

Then there is 20 years of depreciation recapture at 10,000 a year. So is that $200,000  of depreciation recapture fully taxed at 24%. Now I’m that time frame I put $150,000 into tenant improvements live a kitchen, roof, new two car garage all back in 2008, do I have to show records for that or will they just go off my tax records for the time  period. 

Argh!!! It’s enough to pull your hair out.