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@kwyp wrote:

for filing form 3115 by CPA? 

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By a CPA?  Or by any tax professional?

It is long, technical form that requires skill and knowledge, so charge accordingly for it.  I generally under-charge for my work, but I wouldn't touch a 3115 for less than $200.  If there are many assets to calculate (such as for a Cost Seg) or other special circumstances, it could be much higher.

When was the Cost Seg done in comparison to when the original return was filed?  In most cases, the Cost Seg should have been done before the first tax return was filed.  At the very least I would think the Cost Seg would usually be done before the second tax return was filed, in which case amending the original return would probably be better than filing Form 3115.