Amended return for depreciation election

[me112233]

Is it permissible to  AMEND  the the 2021 federal (1040/4562) 2021 return to elect OUT of the "special depreciation allowance" and instead elect a Section 179 for the same amount?  We are talking about a total of $20,000 in depreciable assets placed in service in 2021. 

There would be no change in tax on the federal return; however, because many states don't allow for special deprecation allowance, but do allow for the Section 179 election, it would allow for a larger refund on the state return (if the federal is amended).  The issue arose because the taxpayer moved to another state, and won't be able to recover the full depreciation over the remaining six years of the asset's normal depreciation life.  It would have been a wash had the person not moved.

Yes, I know.  Hindsight is 20/20; should have done it that way in the first place.

[TaxGuyBill]

Nope, it is too late.  It must be done by the due date (well, plus the usual weird extra six months from the §301.9100 Regs).