https://finance.yahoo.com/news/4-smart-ways-avoid-depreciation-140007450.html
Summary：
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Take advantage of IRS Section 121 exclusion. This allows you to exclude up to $250,000 of the profits from the sale of your primary residence if you’re single and up to $500,000 if you’re married and filing jointly. If you live in your property for two out of the five years before you sell the property (and those years need not be consecutive), the property would be considered your primary residence. And all of those years of depreciation deductions would be forgotten.
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Conduct a 1031 exchange. This is a strategy that allows you to defer paying capital gains tax on the sale of an investment property – provided you use the revenue earned to purchase another similar property. There are a lot of onerous rules to follow to profit from this strategy, but it may be worth investigating and discussing with a financial advisor.
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Pass on the property to your heirs. When your children or grandchildren someday sell the property, they will not inherit a deferred depreciation recapture tax or a capital gains tax. They may create their own tax issues, of course, if they rent out the property themselves.
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Sell the property at a loss. That may not be appealing, but it is a way to avoid the depreciation tax on a rental property.
