I have a 4 bedroom house that I rented a few rooms of. This is also my primary residency. I forgot to do depreciation in my 2019 tax return. Regardless of whether I took the depreciation or not, it did not end up affecting my taxes.
2018: Lived in this fully. No rental use at all.
2019: I rented 50% of my property (2/4 rooms) at mid-year. I omitted depreciation by mistake.
2020: I rented 75% of my property. I correctly reported depreciation for the 75% used as a rental.
2021: I realized my mistake when I sold the property and now I have to recapture depreciation. Haven't filed it yet.
What is the best way for me to correct this issue in 2019 when I omitted depreciation? Does this require form 3115 or can I simply amend the 2019 return?
