Have not claimed depreciation for 6 years- how do I start?

[Zoe Long]

How can I go from not claiming allowable depreciation on a rental
property to claiming allowable depreciation without creating an
unauthorized change to my accounting method.

I have owned the property since 2003.

I do not care about the past several years lost depreciation and have no desire to amend those returns (it is not enough to make it worth the time and effort).

I would also like to avoid having to file a 3115 at this time. Is it acceptable to simply start claiming the allowable depreciation that I have failed to claim the last several years?

[Account Closed]

Originally posted by Zoe Long:

How can I go from not claiming allowable depreciation on a rental
property to claiming allowable depreciation without creating an
unauthorized change to my accounting method.

Actually this would not be a change in accounting method. It would be failing to account for depreciation. You'll definitely want to claim the depreciation. Eventually when you go to sell the property it will be subject to depreciation recapture regardless of whether depreciation was actually taken.