Rental property

[tbertolo]

Hi, I had a wonderful person respond to a previous question I posted.  Unfortunately, I now have a different question resulting from the answer I received.  My daughter purchased a home on 11/30/2021 in another state.  She went to prison in January 2022, and made me her power of attorney.  Since I can't claim the property since I am not the owner, does she need to go back and do an amended return for 2022 and 2023?  If that's the case, can she receive the one time Special 179 depreciation for a single filing status?

Thank you to anyone who might respond.  Y'all truly amaze me; taxes blow my mind!!!

[tagteam]

Residential rental real estate does not ordinarily qualify for Section 179 treatment. 

The returns can be amended, however, if there are other corrections that need to be made.