Amending year 2022 individual return only for disallowed loss carried to year 2023

[BPM11]

A year 2022 tax return which I efiled shows Form 8582 disallowed loss which I wish to change, as that loss includes  depreciation, including SDA allowance, for 27.5 year property not eligible for SDA.  (Property was incorrectly identified as 7 year property on year 2022 tax return originally filed.

It appears I must manually file form 1040X, if filing 1040X is necessary, for year 2022, as lacerte seems to be indicating that, as this return involves no changes to year 2022.  

I am concerned about the "allowed or allowable" depreciation issue, and wonder whether depreciation  has been "allowed", if I simply file year 2023 with a corrected disallowed loss carryover figure.  Do I need to amend year 2022, assuming I've already entered the corrected year 2022 Form 8582 figure on the year 2023 tax return?  If so, is it correct that I must file 2022 form 1040X manually? 

At this point, it is probable a manually filed year 2022 Form 1040X would be processed after year 2023 is electronically filed, using correct Form 8582 carryover information on the year 2023 return.

Thanks for any and all responses! 

[PhoebeRoberts]

I put a note in the 2023 return saying that the carryforward has been adjusted due to [whatever reason]. I personally would not file a 2022 1040X, and I don't believe one is technically required. I do keep the "as if filed" 1040X in my workpapers in case it ever becomes an issue.

[BobKamman]

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@PhoebeRoberts wrote:

I personally would not file a 2022 1040X, and I don't believe one is technically required.  

When is a 1040-X ever technically required?

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