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@uhtaxmba wrote:

Depreciation was not deducted since 2013. 

Back up a little bit ... was depreciation never claimed?  Or was it originally claimed on older returns, including the year it was "placed in service"? 

If depreciation was never claimed, I agree, file the 3115 and create a Schedule E just for the §481(a) Adjustment.  If it was correctly depreciated in the first year of service, then there are other problems.