USA Depreciation Recapture, Lower Tax Bracket

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Hello,

I am looking at selling a rental property and am wondering about capital gains and depreciation recapture taxes. We (married couple filing jointly) lived in the house for at least 2 of the past 5 years, so I believe we qualify for the 2 in 5 exclusion. We have taken depreciation, as required, over the last 2 years that the house has been a rental. My understanding is we'd owe capital gains tax on the portion that wouldn't be excluded from the 2 in 5, and also we'd owe depreciation recapture tax. However, our taxable income last year was around $50k and will be about the same this year. That would put us in the 15% taxable income bracket. My understanding is that as we are in a 15% or lower bracket, we wouldn't owe any capital gains tax. Is that correct??

Also, does depreciation recapture fall into that same category? i.e. Would we also not owe taxes on the depreciation recapture?

Thanks
 

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