No. Once an asset is placed in service for depreciation you cannot change it in a future year unless you amend the original return. However, if you did not use Section 179 in 2021, you can amend your 2021 tax return to use that election for the first year placed in service. This may provide a refund for 2021 or allow you to carryover the unused Section 179.
See the information from IRS Publication 946 (See: How do you elect the deduction) below.
For property placed in service in 2022 (or 2021), file Form 4562 with either of the following.
Your original 2022 tax return, whether or not you file it timely.
An amended return for 2022 (or 2021) filed within the time prescribed by law. An election made on an amended return must specify the item of section 179 property to which the election applies and the part of the cost of each such item to be taken into account. The amended return must also include any resulting adjustments to taxable income.
.You must keep records that show the specific identification of each piece of qualifying section 179 property. These records must show how you acquired the property, the person you acquired it from, and when you placed it in service.
This is the information also explained by our Tax Expert @DavidD66.
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