Unclaimed Depreciation & Wrong Depreciation claimed

[GTS1101]

I had a new client this year and his prior tax preparer did not claim the depreciation for the home office space he used beginning in 2004. He qualifies to use the space as a home office. All home office expenses were claimed except for depreciation. I claimed the depreciation on his 2008 return. Is he not able to claim the allowable depreciation for 2004 & 2005 because three years from the due date to file an amended return has passed or can I catch up the depreciation for 04, 05, 06, & 07 on form 3115 when I prepare his 2009 return in 2010?

Also on one of his residental rental properties the prior tax preparer used 39 years as the life instead of 27.5. House was placed in service in 10/04. Would the best method be to do a form 3115 for 2009 when I prepare his 2010 return to fix the wrong useful life?

Thanks for any advice or suggestions!

GTS1101

[Kram BergGold]

Form 3115

I would fix both errors in 2010 for 2009 on fomr 3115.