You do make an adjustment on Form 3115 showing the changes. The numbers involved dictate next steps. If the adjustment is under $50,000, you can report the positive adjustment in a single year. Otherwise, you must report the adjustment over a 4 year period. It does get complicated so here is another post of mine with the adjustment showing. The 3115 also requires statements, so you will need to add that to your return. A word document works well.
@dishes_spoons
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