@Carl wrote:
@NGJ @Mike7300 and @JustMe this thread has become confusing because there are two many people participating in it and no two of you have the *EXACT* same scenario.
@NGJ @Mike7300 @JustMe1909 Please read the following carefully - you cannot amend:
Adoption of accounting method defined.
Generally, you adopt a method of accounting for depreciation by using a permissible method of determining depreciation when you file your first tax return, or by using the same impermissible method of determining depreciation in two or more consecutively filed tax returns.
See https://www.irs.gov/publications/p946#en_US_2018_publink1000107385
Therefore, if you used an impermissible method of accounting (i.e., did not take depreciation deductions) in at least two taxable years immediately preceding the year of change, you need to file Form 3115; you cannot amend previous returns.
