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No, if you only need to make adjustments on those previous returns for foregone depreciation, you do not need to file amended returns for those years.
Rather, you would file Form 3115 with your current year's return (1040) and make a 481(a) adjustment (once) for the total foregone depreciation (i.e., it's a one-time adjustment).
‎August 28, 2023
8:43 AM