appliances are 5 year property. technically you should amend prior returns if all years are open or file form 3115 to change to 5 year life and have your accountant do it for free because of the error. as a practical matter I would use 5 years and allow TurboTax to catch up on the depreciation missed over the remaining life.
The technically correct answer is to either amend if all tears are open years or file form 3115 if years are closed
iRC 461 is not a code section that deals with amortizable items
see form 4562 instructions starting on page 15 for the proper code section
https://www.irs.gov/pub/irs-pdf/i4562.pdf
