The only type of rental property located in the U.S. that's reported on SCH E that would be depreciated for any period of time "other" than 27.5 years, is commercial rental real estate? Is that what you have here?
do you think IRS will reject this change?
The question is not if they will reject it. The question is, will they audit you on it?
My answer to that is, It's possible. Might even consider it "highly probable". But what you 'really' need to check, is that the prior years depreciation already taken, is correct.
Take a look at the 2019 IRS Form 4562 for this property. It prints in landscape format and is titled "Depreciation and AMortization Report". On that form add together the amounts in the Prior depr column and the current depr column. Does that total match the prior year's depreciation shown on the details page in the 2020 program for that specific asset? (I am expecting it does not match, and if so we need to take manual action to fix this.)
