Get your taxes done using TurboTax

You need to file Form 3115. This allows you to report in 2023 all the missed depreciation.

 

Get a tax pro to do it for you (it's an 8 page form of various questions).

 

The IRS doesn't care whether you claimed the depreciation or not (when you come to sell), they will presume you claimed it.

 

Correct it with Form 3115 in 2023.