Walking through the Form 3115: Fixing Depreciation Errors
- Course Description
This session will provide a deep dive into the Form 3115, Application for Change in Accounting Method, sections that are needed in order to correct errors in depreciation in prior tax years. We will look at a sample of a completed Form 3115 and the relevant sections needed to make the correction.
- Learning Objectives
At the end of this session the participants will have a better understanding of the appropriate sections needed to complete in the Form 3115, the supporting documents to provide, and how to respond to the various requests for additional information.
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Your certificate will be emailed to you within 10 business days of the completion of the course.
- Once your registration confirmation is emailed, due to the proprietary materials and content of orders are NOT ELIGIBLE for refund, cancellation, or transfer to another NSTP course.
- materials and presentations are intended to stimulate thought and discussion and to provide attendees useful ideas and guidance in the areas of federal taxation and administration. These materials as well as the comments of the instructors do not constitute and should not be treated as tax advice regarding the use of any tax procedure, tax planning technique, device or suggestion, or any of the tax consequences associated with them.
- Although the NSTP has made every effort to ensure the accuracy of the materials and the seminar presentation, neither the author, the presenter nor the National Society of Tax Professionals assumes any responsibility for any individual’s reliance on the written or oral information presented during the presentation. Each attendee should verify independently all statements made in the materials, and during the seminar presentation, before applying them to a particular fact pattern and should determine independently the tax and other consequences of using any device, technique, or suggestion before recommending the same to a client or implementing the same on behalf of a client, or on the attendee’s own behalf.
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- require a test for CPE. 3 attempts are allowed.
- You have 1 (one) year from date of purchase to complete the course by taking the test.