you can't claim 2023 depreciation in 2024. If taking depreciation in 2023 was valid; the asset was placed into service that year; it must be claimed. it would seem you need to amend 2023. if you are going to claim section 179, it must be initially claimed in the year the asset is place into service. you cannot skip 179 for year 1 then claim it on the asset in year 2 or later. there are various limitations that apply to the deductibility of 179
