I have a bit of a weird situation and I'm not sure if I can claim the depreciation in the current year or not. My parents have some rentals and when they first started renting they had an accountant doing their tax returns. One year of depreciation was taken on one rental and three years was taken on a rental sold in 2021 through the accountant. My mom wanted to save money and switched to do her own taxes. The program did not ask her about depreciable assets or anything like that so no depreciation has been claimed since 2017. Am I allowed to claim the depreciation for 2018-2021 and file a 3115 for 2021 or is she out of luck because it depreciation had been taken previously?
