Business & farm

No, well, probably not.

 

Form 3115 would only be used if you were doing it differently (probably wrong) for at least two consecutive years.   For example, let's say that in both 2019 and 2020 you had a similar thing that you paid for something that extended past 12 months, but you incorrectly deducted the full cost in one year.    In that scenario, you might need to file Form 3115 to 'correct' things and change to doing it right for 2021.  But assuming that is not the case, no Form 3115 is needed.