Elect out of bonus depreciation on amended return

[Snaggletooth]

The Light Came On

The Bonus Depreciation is automatic, unless the taxpayer elected OUT of it (which is what DoN wanted to do) on an original return. Even if no depreciation was taken on the original return, it is now impossible to elect out of it because it would not be on an original return.:-)

Thanks Mr. Bill - I am now in synch with the conversation. I barely remember automatic acceptance of the Bonus Depreciation, since very few of my clients used it in 2013. I still feel strongly about the 3115.