Investors & landlords

if you desire to change it without the need to file a 3115 you would have to file a 1040-X+revised schedule E for 2022. you just cannot correct in 2023 besides being improper you could mess up Turbotax.  Another issue is when you sell. You must recapture the larger of depreciation allowed (actually took) or allowable (should have taken). In your situation, you would have to recapture that hypothetical depreciation on that $4K without being allowed to include the cost or depreciation in figuring your gain without also filing form 3115.  If you don't mind paying taxes on a deduction you didn't take then don't amend