When you do not take depreciation deductions for two or more consecutive tax years, you are considered to have used an impermissible method of accounting.
As a result, you need to file Form 3115 (not amended returns) and make an adjustment for the foregone depreciation.
See https://www.irs.gov/instructions/i3115#en_US_202212_publink100035791
You will most likely need assistance with this form. It is included in TurboTax but must be prepared in Forms Mode (only available in desktop editions of TurboTax) and is somewhat complex.
