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@AndyReynolds wrote:

 So what does one do to try to keep the book deprecation keep on being used on the tax return?

  I have probably side stepped this in the past, but I am determined to get this right...

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Except for a balance sheet, there is no need to consider "book" depreciation on the tax return.  You just report the proper tax depreciation.

If you want to do it "right", you need to file Form 3115 to change from depreciating it over 30 years to depreciating it over 27.5 years.  It will shows show the depreciation that actually WAS claimed (using 30 years) and the depreciation that SHOULD have claimed (using 27.5 years).  The difference between the two will be a §481(a) adjustment on the current tax return.  Then depreciate as normal, using 27.5 years and the proper/corrected "prior depreciation".

The "sidestep" method is to just start using 27.5 years, and for the "prior depreciation" enter the GREATER of (a) the actual depreciation taken or (b) the amount of depreciation that SHOULD have been taken.