Fat Poutine
		
		
		
		
		
		
		
		
	
			
		
		
			
					
		
	
	
			Level 3
		
	
				
		
	
		
			
    
	
		
		
		02-23-2023
	
		
		03:11 PM
	
	
	
	
	
	
	
	
	
	
	
	
	
	
		
	
				
		
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I used to expense R&D immediately, but now it is mandatory to capitalize and amortize per new rules. Do I need to attach 3115 even though the change is mandatory and not optional?
		
			
				
						
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			sjrcpa
		
		
		
		
		
		
		
		
	
			
		
		
			
					
		
	
	
			Level 15
		
	
				
		
	
		
			
    
	
		
		
		02-23-2023
	
		
		03:29 PM
	
	
	
	
	
	
	
	
	
	
	
	
	
	
		
	
				
		
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No. IRS prescribed a statement in lieu of the 3115.
The more I know the more I don’t know.