My new client's 2021 return is missing 4562 and schedule C

The IRS missed the error. I have seen lots of things fly under their radar over the years.

You, however, know there is a problem. Given that, have you advised the client that they should amend the return, and the possible consequences of not doing so? Its their decision, but could affect your ability to prepare a correct 22 and 23 return.

I guess you could ignore 21 and prepare 22 and 23 claiming the correct depreciation, but I wouldn't.

The IRS missed the error. I have seen lots of things fly under their radar over the years.

You, however, know there is a problem. Given that, have you advised the client that they should amend the return, and the possible consequences of not doing so? Its their decision, but could affect your ability to prepare a correct 22 and 23 return.

I guess you could ignore 21 and prepare 22 and 23 claiming the correct depreciation, but I wouldn't.

Thanks for your reply!

Yes, I have talked to him yesterday and told him I recommend amending 2021 to correct the depreciation. I told him he will owe something, and that I can't proceed with 22/23 without correcting what I believe needs to be corrected in 2021.

Given your guy is a bit shady, I would suggest making that recommendation in writing.

"To follow up on our conversation yesterday.................".

CYA.