When your tax situation calls for including depreciation of assets, calculations can become quite confusing, especially if you have multiple capital assets involved. If you need to calculate partial dispositions, it will be a part of a larger gain or loss you claim, and so the relevant IRS form will be the most useful way to tackle the issue. IRS Publication 523, for example, has worksheets to help you calculate the sale of your home, with sections to guide you through partial dispositions.