TaxGuyBill
Level 15
08-17-2024
05:40 PM
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You need to manually do it.
If there were undepreciated improvements that were made AFTER the "placed in service" date, you need to manually calculate the missed depreciation from the incorrect Accounting Method (that calculation is part of Form 3115).
You then enter that manually calculated amount, usually titled a "Section 481(a) deduction", usually as an "other" expense on the Schedule E.