Incorrect depreciation expense recorded on taxes

[RA2022]

I acquired a rental property in 2021 and correctly used a depreciation expense based on the MACRS table; however in for the 2022 tax return, the depreciation brought the income to be a loss ... I wasn't aware that the return could be -ve and therefore limited the depreciation expense to the income to bring the net amount to 0 which means I actually ended up with not using $2000+ of depreciation expense the correct calculated amount was used in 2023 return filing but of course, there was no carry forward passive activity loss. How do I fix this? Do I just file a 1040-X for 2022 do I need to do it for 2023 also?  or should I be filing a Form 3115? or doing something totally different?

[AmeliesUncle · Accepted solution]

You should file a 1040-X for 2022 to correct that mistake.

Will there be a carryforward of the 2022 loss or will it be used in 2022 (in some cases it is usable)?  Have you already filed 2023?  If the loss will be used in 2022 there is no need to change 2023.

[Carl]

If you have not yet filed your 2023 tax return, you can just file an amended return for 2022. Do so before you even start your 2023 return and when you do, ensure that you imported from the amended 2022 return so the correct values for the rental are imported.
JUST AN FYI:
It is common for long term residential rental real estate to show a loss each and every year it is classified as a rental. When you add up the allowed deductions of mortgage interest, property taxes, property insurance, and the depreciation you take on the property, those 4 deductions alone are usually enough to exceed the total rental income received in the tax year. Add to that other allowed deductions such as repairs and maintenance and you're practically guaranteed to show a loss. 
Once your allowed rental property deductions get your taxable rental income to zero, that's it. Any amount of deductions that exceed the income are just carried over to the next year. (See exception below). So with each passing year it's perfectly possible to have an increase in those carry overs. Those carry overs can't be used/realized until you sell the property.
One exception is that depending on your AGI, rental deductions exceeding your rental income can be deducted from your other ordinary income up to a maximum of $25K per year. So it's perfectly possible that you may have no carry over losses at all on the rental property.

[RA2022]

Hello, 2022 was 0 net income without using the correct depreciation and I’ve already file 2023 tax returns