Yes, the IRS rule is that you must count depreciation "allowed or allowable" when you sell your rental property. So even if you didn't deduction on your prior year tax returns, you must count it to calculate the gain or loss when you sell the property.
It is much easier to use the Form 3115 than to amend the previous tax returns. And, you cannot amend more than about three prior years for a refund.
To file Form 3115, you need the Download/CD version of TurboTax, and must complete the Form 3115 in “Forms” mode.
See this IRS website for Form 3115 and Instructions.
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