@Christine Hope wrote:
I believe you but I have talked to two tax professional who suggest filing amended returns for 2020, 2021, and 2022. I have yet to find a professional who can file Form 3115 .
You apparently have not talked to professionals who are familiar with the procedure; amending the returns will not work in this instance.
See https://www.irs.gov/publications/p946#en_US_2022_publink1000107385
Adoption of accounting method defined.
Generally, you adopt a method of accounting for depreciation by using a permissible method of determining depreciation when you file your first tax return, or by using the same impermissible method of determining depreciation in two or more consecutively filed tax returns.
