We have had threads relating to depreciation not taken and using Form 3115 to correct his. A couple people have stated it was ok to wait until the sale of the property to complete and file the Form 3115. Can someone tell me what the benefit of this would be instead of correcting the problem as soon as noticed? I just feel if a new client tax preparer sees that no depreciation was taken in the past that he/she would want to adjust it that year. If they don't and the TP goes elsewhere the new preparer may want to adjust it and wonder why it wasn't done. Or is that because the adjustment would help more at the sale instead? Can anyone help me to understand? Thanks