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Can I use it to catch up on depreciation I missed?

Yes. If you missed depreciation in prior years on property you still own, Form 3115 lets you claim the full catch-up in the current year rather than amending each prior return.

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Check your EIN confirmation letter (CP 575) first. If that is gone, look at a previously filed tax return, a business bank account application, or any 1099 you have issued. Your bank or your payroll provider will also have it on file.

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