Investors & landlords

Thank you.  Unfortunately, the wrong depreciation started on the return prepared by a professional.  The land value was not accounted for and the depreciation was depreciated as a residential real estate, not commercial.   I looked at Pub 946, Instructions for 3115 and read the entire 3115.  Seems like it would be a common mistake that IRS would have an easier fix (at least for small adjustments).  Thank you again for your input.