No, you should not be trying to switch back to SL depreciation for your vehicle. Your 2022 tax returns are correct using the MACRS 200DB method. Your issue is you need to amend your 2021 tax return to report the correct depreciation method.
In the first year placed in service, you can use standard mileage rates or actual expenses for your vehicle. If you use actual expenses, you depreciate your vehicle with the MACRS 200DB/HY method. If you use the standard mileage deduction in the first year, you can switch to actual expenses, but you are then required to use the SL method for the remainder of the vehicle's useful life.
Per the IRS:
Generally, the Modified Accelerated Cost Recovery System (MACRS) is the only depreciation method that can be used by car owners to depreciate any car placed in service after 1986. However, if you used the standard mileage rate in the year you place the car in service and change to the actual expense method in a later year and before your car is fully depreciated, you must use straight-line depreciation over the estimated remaining useful life of the car.
@yj0
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