Since you have missed claiming the depreciation for multiple years now, the best option for you is to file Form 3115 Application for Change in Accounting Method. This option would allow you to claim depreciation for all the years you have missed.
Follow the steps outlined in the instructions to Form 3115: Application for Change in Accounting Method. Ref: Instructions for Form 3115.
On form 3115:
- On the line Tax year of change begins (MM/DD/YYYY) enter 01/01/2021
- In Part VI line Section 481(a) Adjustment line 26 enter the sum of the depreciation that was not taken in all of the prior years
- Attach a depreciation worksheet as a supporting document your deduction
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