here's another viewpoint
Amended Returns:
You claimed the incorrect amount because of a mathematical error made in any year.
You claimed the incorrect amount because of a posting error made in any year.
You claimed the incorrect amount on property placed in service by you in tax years ending before the statute of limitations has expired.
You are changing the amount of Section 179 claimed or not claimed.
Election to apply the $2,500/$5,000 de minimis safe harbor rules (within its own time period requirements of return due date plus extension).
Election not to claim bonus depreciation under 168k (within its own time period requirements of return due date plus extension).
Amending returns will only correct depreciation errors that have occurred in the last three years. Errors that have occurred before that cannot be “caught up” on current or amended returns and will only be “caught up” when the asset is sold using a Form 3115 and Code 107
