TP prepared his own tax returns and never claimed depreciation for his rental property put in use in 2010. He sold the property in 2014. If I am reading Rev Proc 2011-14 sec. 6.01(1)(a)(i) correctly, he can file Form 3115 and receive approval for automatic change to take the allowable depreciation in 2014 as a 481 adjustment - even though the IRS does not usually grant a change in the final year of the business. Am I correct in my understanding? How do I mark Part II question 3 of Form 3115 w