be careful. this 481 adjustment is passive if the rental property is passive and thus the deduction allowed for 2019 could be limited.
there is no specific “special” rule to avoid the IRC 469 passive loss rules as Reg 1.469-2T, among other citations, notes that the deduction maintains the same character as a passive loss.
so the 481 adjustment which would be the cumulative amount of depreciation that should have been takem for years 2005 through 2018 would be listed on schedule E for the property.
