Catch Up Depreciation IRS Form 3115

[Jorge A Amaya]

Hello Everyone,

I am new to BP and was hoping someone could shed some light on my situation. 

I became an accidental landlord back in '06 when I signed for a house for my sister (in '05) that she could no longer pay. I decided to keep the property because I did not want a hit on my credit, etc and decided to rent it out in '06. 

When filing my taxes for '06 through '10 I used depreciation for said property. Now in 2011, I decided not to use depreciation because I did not want to pay taxes on depreciation recapture when I sold it (I wasn't planning on keeping it this long). Long story short, I still own the property and possibly want to keep it until my wife and I die and pass it on to our children.

Can I file form 3115 to do a "catch up depreciation" for 2011 until present? 

I also did not deduct the cost/value of the land when calculating my basis for the original property. Now I have 3 more properties that I rent out (service dates of 2015, 2017 & 2018) that I have also not used depreciation on any of them and I would like to start using it as well. 

I've done some research and while I get the concept of form 3115, I just cannot see a definite answer as to weather "stopping depreciation and wanting to take it again" is a change in accounting method in order to use form 3115.

Thanks in advance for the help!