catching up on unclaimed home office depreciation

[maizenman]

Up to Tax year 2021 in my home office 8829 form I have included depreciation ($5,087 per year), but for some reason that was skipped in Tax year 2022, 23, and 24.   Its inclusion would not have made a difference in those years since due to other expenses I hit limit of  $ 0. on depreciation deductions.  However the omission lost for me the carryover calculation of unallowed depreciation expenses.    
How can I restore that now?

[AmyC]

Unfortunately, it was skipped more than 2 years which the IRS sees as adopting a new accounting method. The IRS wants you to file Form 3115 to change back and catch up.

• How it works: You calculate the total amount of depreciation you should have claimed from 2022 to the present. You then claim this total amount as a Section 481(a) adjustment on the current return. However, it is limited by business income and could turn into a carryover as well.
• The Benefit: You don't have to file multiple amended returns. You "catch up" the entire missed amount in the current year.
• The Downside: Form 3115 is notoriously complex (often 8+ pages). It is usually handled by a tax professional

Don't think you can just amend, it isn't possible once you pass the 2 year mark.

[AmeliesUncle]

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@AmyC wrote:

Unfortunately, it was skipped more than 2 years which the IRS sees as adopting a new accounting method.

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That is incorrect.

While the two years of an impermissible method can ESTABLISH an original Accounting Method, it does NOT CHANGE an existing Accounting Method.

That can only be corrected by amending.