Does form 3115 have to be prepared if you are not making any of the following changes:
The treatment of an asset from nondepreciable to depreciable or vice versa.
Change to the depreciation method, recovery period or convention of a MACRS asset.
Change from improperly expensing to capitalizing an asset.
Or do you simply elect the Safe Habor and forget about form 3115?
Thanks
MAS