Deductions & credits

Unfortunately, it is now too late to amend those returns since you used an impermissible accounting method by not taking depreciation deductions for two or more consecutive tax years.

 

As a result, you need to file Form 3115 and make a 481(a) adjustment.

 

See https://www.irs.gov/instructions/i3115#en_US_202212_publink100035791

 

You will most likely need to use a tax professional for this purpose.