Because you never claimed depreciation in the past, you are now electing to claim an adjustment equal to all prior depreciation. And you are making this adjustment this year, which is the year of the change.
If you were amending last year's return and reporting some of the adjustment on that return, you would answer "no" to this question.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
