Can I UN-choose a 179 deduction

[JJ146]

If I chose a 179 deduction for a piece of equipment bought in 2020 but have been operating at a loss since, and thus, carrying over the entire amount each year, is there a way to convert that piece of equipment to regular depreciation this year?

[MaryK4]

You can file an amended return.  See How to Correct Federal Tax Returns - TurboTax.

An election (or any specification made in the election) to take a section 179 deduction for 2020 can be revoked without IRS approval by filing an amended return. The amended return must be filed within the time prescribed by law. The amended return must also include any resulting adjustments to taxable income. Once made, the revocation is irrevocable.

[Mike9241]

you will also have to amend 2021 to take the regular depreciation and fix 2022 so you get the regular depreciation.