Taxpayer Information
Property Information
Cost Segregation Study Details
Form 3115 Filing Parameters
Depreciation Method Changes
Instructions: One row per class of method change. Include Mid-Month convention for the 39yr/27.5yr building shell (stays SL — 481(a) adj will be $0). Add rows for each reclassified component class.
| # | Asset Category Description | Old Yrs | Old Method | Old Conv | New Yrs | New Method | New Conv | Del |
|---|
Change History & Status
481(a) Direction
—
Spread Period
—
Net 481(a) Adj.
—
Treatment Summary: Complete Asset Inventory (Tab 3) to see treatment summary.
Asset Inventory — §481(a) Inputs
Instructions: Add each component identified in the cost segregation study. Select asset type to auto-fill recovery period and method. Toggle "Override" to manually enter accumulated depreciation. The 481(a) adjustment = New Accum. Depr. − Old Accum. Depr.
| # | Description | Asset Type | Cost Basis ($) | Placed in Service | Old Yrs | Old Method | Old Conv | Old Accum Depr ($) | New Yrs | New Method | New Accum Depr ($) | Bonus §168(k) | 481(a) Adj ($) | Del |
|---|
Total Positive Adjustments
$0
Additional income (taxable)
Total Negative Adjustments
$0
Additional deduction
Net 481(a) Adjustment
$0
—
Spread Period
—
—
Asset Detail — 481(a) Adjustments
| # | Asset Description | Asset Type | Cost Basis | Old Accum Depr | New Accum Depr | Bonus §168(k) | 481(a) Adjustment | Direction |
|---|
Spread Schedule
Rev. Proc. 2015-13: Negative adjustments are deducted in full in the year of change. Positive adjustments are spread ratably over 4 tax years beginning with the year of change.
| Tax Year | Amount to Include / Deduct | Treatment |
|---|
Bonus Depreciation Note
Form 3115 Attachment Narrative
Instructions: Complete Tabs 1–4 first. Click "Generate / Refresh" to build the attachment. The header box below is a separate copiable field — paste it into your word processor as a repeating page header. The body is the full attachment text.
Complete Tabs 1–4 and click "Generate / Refresh" to produce the Form 3115 attachment.
Prior Change History Details
📋 Form 3115 Completion Checklist
Instructions: Complete Tabs 1–4 first, then click "Generate / Refresh Checklist" for a line-by-line guide to completing the actual Form 3115. Based on your inputs — cross-reference against the physical IRS form.
Complete Tabs 1–4 and click "Generate / Refresh Checklist" to produce the Form 3115 completion guide.