Level 15
03-23-2020
11:50 AM
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You need to amend. The reasons for filing an amend instead of 3115 are:
- You claimed the incorrect amount because of a mathematical error made in any year.
- You claimed the incorrect amount because of a posting error made in any year.
- You claimed the incorrect amount on property placed in service by you in tax years ending before the statute of limitations has expired.
- You are changing the amount of Section 179 claimed or not claimed.
- Election to apply the $2,500/$5,000 de minimis safe harbor rules.