Client put qualified leasehold improvements into service in 2021. Entered into Lacerte as 15 year with method code 67 (MACRS 15-year SL Improvements).

I'm getting a diagnostic (ref 2000191) saying an election statement is available to support the election to use MACRS straight line method for current year assets.

Anyone using this election? Is it new for 2021? I can't find anything about it, and if its required.

Thanks!