@harvey7 One event of paying 12 months at time does NOT mean you need to keep paying 12 months at a time. It just means that if you were doing it wrong or differently before, you need to file Form 3115.
For example, let's say you paid for 12 months of service in December 2016, and you only took December's amount in 2016, and then took the other 11 months in 2017. That let's say you decided to pay 12 months of service in 2017 (that is optional, not mandatory). If you do that, you NEED to only take the 1 month in 2017, and the other 11 months in 2018. You can not use the 12-month-rule to take it all in 2017 unless you file Form 3115, because that is a 'change' from the method you used before.
