@MinhT1 wrote:
So, if you did not depreciate in past years, you can still amend the last 3 years' tax returns (2018, 2017 and 2016) to claim that depreciation.
That is completely incorrect - @leo07 cannot simply amend the last three years' tax returns to claim the foregone depreciation deductions because @leo07 adopted an impermissible method of accounting on the first tax return and then used the same impermissible method in two (actually more than two) consecutively filed tax returns.
See https://www.irs.gov/publications/p946#en_US_2018_publink1000107385
