depreciation not taken

[Possi]

I have a couple of new clients coming in who are military, owned and lived in their home for 2 yrs, stationed away, rented for 3 yrs and now sold.
All is clear except they didn't know the rule about depreciation having to be recaptured whether it was taken or not.
Is there a way to take the allowable depreciation and recapture it all in this year so I don't have to amend prior years to take it?
Did I say that right?
Thanks,
~p

[Gretel]

Yes, you can file form 3115. It's a pain in the butt though even if only certain sections apply to depreciation.