It depends. A taxpayer may elect, on Form 3115, to have a one-year IRC 481(a) adjustment period, if the taxpayer’s positive IRC 481(a) adjustment is less than $50,000. You can follow the response provided by Rick19744.
Page 9, Part IV is in the instructions, and not on the form: Form 3115 Instructions
Please see the instructions or consider seeking a tax professional for assistance with this form.
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