NB: course will say “Closed” until you’ve registered for the seminar.
Instructor: Cheryl A. Morse
Filing Form 3115 and making Section 481(a) adjustments are used to align with new regulations, accounting method changes, errors or many other reasons. Learn about what constitutes a change of accounting method, and how to correct it.
Course Objectives
- Assess the applicability of form 3115
- Properly correct depreciation errors
- Understand the basics of accounting method changes including Sec. 481(a) positive and negative adjustments
- Complete Form 3115 for a taxpayer correcting depreciation calculations
- Complete Form 3115 for a taxpayer changing accounting methods
