Sounds like you established it in 2022, so that can't be changed in 2023.
The value of the land will lower the depreciation since land does not depreciate.
I suggest you try to lower the amount on Line 37 (lower it by the value of the land)
If none of that works, you'll need to end that home office and enter a new home office with an adjusted basis.
The adjusted basis will be the original basis you used (tax year 2022 line 37) less the value of the land less the depreciation taken in 2022.
Keep a note of the depreciation taken in 2022 since you might need to account for that when you sell.
EXAMPLE
you listed 100,000 on line 37 for tax year 2022 and the home office used 300 for depreciation.
You decide land is worth 20,000, so you end that office and enter a new office with 79,700 building (to account for the 300 depreciation taken in 2022) and 20,000 land.
Now the yearly depreciation is 290 a year.
Ten years later you sell at a profit, you need to claim Depreciation Recapture.
You will THINK the depreciation recapture is limited to 2,900 (10 years at 290) but really it is 3,200 (2,900 + 300)
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