Form 3115

[Daycarefamily]

I've never bothered capturing depreciation using form 3115 due to the fact that I never owe enough taxes to make it worth it. In an audit, can a taxpayer try to recover past allowable deductions to offset disallowed deductions by the auditor?

[TomCopeland]

Form 3115

I've never bothered capturing depreciation using form 3115 due to the fact that I never owe enough taxes to make it worth it. In an audit, can a taxpayer try to recover past allowable deductions to offset disallowed deductions by the auditor?

Yes! Go for it!