Depreciation was calculated incorrectly starting in 2016 for rental property A. Due to another property (B) there were prior year unallowed losses in 2016. Prior year unallowed losses accumulated until they started being used in 2021. Can I amend closed years (2015-2019) to increase depreciation and losses that roll forward into open tax years?

I’ve researched and don’t see much information on the subject. This article deals mostly with NOLs & partial credit carryforwards and it seems that I should be able to amend, but any guidance would be greatly appreciated.

https://www.thetaxadviser.com/issues/2015/sep/statute-of-limitation-tax-carryovers.html

 It should be noted that we will not be claiming any refund for closed years. Refund would be in 2021. It should also be noted that in 2019 & 2020 there was QBI – amending the returns would lower QBI and a balance due. Not that this should make a difference, but should be noted. I should also note that rental income/loss allowed in 2016-2020 was $0. After amending it would still be $0.