3115 No Taxable Income

New tp to me, an older gentleman with three residential rentals, has owned them all since the 1990's, he is missing some of his old filings, he has maybe six years (most recent 2018, 2017, 2016) then they're missing except for a few (2010 is the oldest he has). Anyway, in 2017 and 2018 he had no taxable income ....... and one of the three rentals was filed with no depreciation during each of those two years. He seems to think, there were other years without depreciation, but I don't see that situation on the years he has, depreciation is there. In 2019, he'll have no taxable income again. The properties are not for sale. 3115? ty

Amend.
From your post it sounds like he was depreciating in prior years, but then failed to do so in 2017 & 2018

If there is no change in tax liability do you really need to amend? You might want to do a pro forma to see if there are any NOL or passive loss issues. You should be able to make those adjustments on the 2019 return.

Since it could affect the year in which taxable income is recognized and this has occured on two consecutive returns, it would rise to the level of a method of accounting. It was also an unauthorized change in method of accounting. So the no-depreciation method continues for that asset until he either makes a non-automatic method change (in 2020 at the earliest due to filing requirements), until 2022 when he can make an automatic DCN 7 method change, or the year in which the property is disposed of and he makes an automatic DCN 107 method change.

thanks everyone.....