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@kelly6 wrote:

For the car, their old accountant had Part V Line 26(d) of cost basis as $20,681, and 26(e) basis for depreciation as $2581 (even though they show that the auto is 100% business use).

 showing that nearly $19k has been depreciated - even though only $1300 in depreciation has actually been taken.

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I don't use ProConnect, but I can help make sense of those numbers - they indicate that $18,100 was used as Bonus depreciation or Section 179.

Are you preparing the S-corp return?  If so, why are you entering it for depreciation if the corporation doesn't own the vehicle?  Just because the prior tax returns did it incorrectly doesn't mean that you should do it incorrectly.