See https://www.irs.gov/instructions/i3115#en_US_202212_publink100035791
Form 3115 needs to filed with your return and a separate, signed copy sent to the IRS, An adjustment for foregone depreciation is made on this form and then reported on your return (1040).
You will probably need a tax professional for this scenario.
See https://taxexperts.naea.org/expertdirectory
