In a manner there is not a strict requirement to claim the depreciation expense.
But, there is a disadvantage to not claiming the expense.
When the property is sold the cost basis used for gain or loss has to be reduced by the allowed or allowable depreciation expense, whether or not it was ever taken.
So, not taking the expense makes the gain larger or the loss smaller when sold.
For a home that can qualify for exclusion of gain that exclusion can not apply to the allowed or allowable depreciation. That part of the sale will be taxed when the home is sold for a gain.
It is also true, though, that the amounts may not be very large if the depreciation was only for one year or less. Residential rental property is based on 27 1/2 years of depreciation. So one year is about 3.63% and five months is about 1.36%.
For a 100,000 property that is about $3636 expense for one year and about $1,364 for five months. If you had to pay 15% income tax on 3636 that is about $545 and on 1364 is about $205. Some taxpayers in the lower tax brackets can pay less than that.
For more details on 2013 rates see https://www.fidelity.com/viewpoints/personal-finance/taxpayers-guide
The future ramification of not claiming the depreciation is possibly paying more tax on the gain when sold.
Please ask if you need more discussion or clarification.