farm vehicle

[kawilder]

Vehicle over 6000lbs is being depreciated using the 150% db vs the 200% db  for use on a farm. I can not   change it to 150%.  This is the third year of depreciation. I really dont wish to change the declining balance 

[JosephS1]

No, you cannot change your method of depreciation without IRS approval.  

If you wish to change the method from 150% to 200% declining balance you must file Form 3115, Application for Change in Accounting Method.  You must include a justification for your action and any supporting documents.  The list of acceptable evidence is included in the IRS guidance. Follow the links below for further information:

Form 3115

Instructions for Form 3115