The 2 assets were placed in service in 2021.  The preparer wanted to take 179 depr for both in 2021.  the tax preparer accidently put the amount in the prior depr field, not the Sec 179 field.

I was thinking it would be an amended return.  Everything I read says do not file Form 3115 to make an election for 179.

 I looked at the return I saw they had a loss on the 2021 (covid), therefore, there should be no sec 179 in that year.  Now the issue is there are two assets put in place in service in 2021 that have not had any depreciation taken for 3 years (2021-2023).  The costs combined are around $7500.  At 7 yr mid quarter conversion the depr exp is $1339, a tax savings for the s-corp shareholder of $240 for 2021. It's appox $784 tax savings for the 3 years.  Amended returns for those years should be filed...but is it worth the hassle?