---

@Joe6 wrote:

used both 10000 of  the 179 and Special Depreciation Allowance of 9200 in 2022.

---

Why did you use both???

Using both is what caused the problem.  Sort of.

The Luxury Limits have some weird rules that can sometimes delay some depreciation until AFTER the usual five year Recovery Period (in your case, it should be 2028).

Then 100% Bonus depreciation made that weird rule REALLY bad, so the IRS created a work-around rule to counter act that (although I can't think of why they would have the authority to create that rule that counter-acts the law).

However, that work-around rule does NOT apply if the taxpayer also takes Section 179.  Taking both Section 179 and Bonus is what disallowed the work-around rule, so the rest of the depreciation is pushed to 2028.

It is too late to amend to elect out of Bonus, but I think it is still allowable to amend to remove the Section 179, but I would need to double check that (the end result will usually be the same because it would just use Bonus for that other $10,000).