No. The depreciation will be recaptured when you sell your rental whether or not you take it. The IRS will assume you have taken the deduction and tax you on a portion of it. You will need the accumulated depreciation amounts when you sell in order to compute gain/loss.
Enter the rental under the asset section for depreciation to be calculated over its useful life even if you receive no benefit from it now.
https://www.irs.gov/pub/irs-pdf/p527.pdf
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