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@michele wrote:

I have to prepare 3115 for property that was depreciated as commercial instead of  residential.

And another  property that did not account for land.

 

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You may want to double check they incorrectly used 39 years.  If they used 40 years, they are using ADS.

You probably want to phrase it as they were depreciating the land (which qualifies for Form 3115), not that the building was done incorrectly (which probably does not qualify for Form 3115).