Schedule C small business client missed taking DEPR on an asset for the last 3 years, missing out on $3,093 in depreciation deductions in that time on a singular asset.  Changing from an impermissable method of accounting (not taking DEPR) to a permissable method (taking DEPR) on 3115.  Form 3115 can be attached as a PDF in ProSeries, along with the supporting required statements.  

Does the 3115 have to be signed separately by the client and then attached to the 1040, which then gets an e-signature for e-filing?  (seems duplicative)

Or, if the Client just e-signs the 1040 with an 8879 does that signature automatically apply to the attached Form 3115?