TaxGuyBill
Level 15

I agree with Rick - you can't claim ANY depreciation.

The usual rule is that it must be on an original, timely filed return.  For disposed property there is an exception and can be done on an amended return within the three year limit, but that doesn't apply in your situation.

As weird as it sounds, I don't think you can even claim any depreciation for 2019 or 2020 because you are not allowed to without a 3115.

 

But that makes me wonder ... if you have no way to claim depreciation for 2019 or 2020 (you are not allowed to), then maybe that doesn't lower Basis?  I never thought of it until now, but that would be interesting to research.