Bonus depreciation
Lacerte : 2008Can you make the election to not claim additional/bonus depreciation on an amended return if you omitted to make it on the original?
Can you make the election to not claim additional/bonus depreciation on an amended return if you omitted to make it on the original?
From the instructions for Form 4562 page 6--
"If you timely filed your return without making an election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Write "Filed pursuant to section 301.9100-2" on the amended return. Once made, the election cannot be revoked without IRS consent.