capturing missed depreciation when selling an investment property

[Jared Boundy]

Hi all.  So I am one of those folks who missed taking depreciation on my rental, but it's been 14 years. Now that I'm selling the property, I found this mistake.  I'm filing for 3115 to claim the missed depreciation (about $82k).  My accountant is telling me that you have to take the missed depreciation over 4 years, but I had heard that when you sell the property you claim any remaining in that year.  So I'm wondering if my accountant is correct, or whether I can and should take it all at once (maybe 2016 or 2017)?  Thanks

[Taylor Brugna]

Jared Boundy A negative section 481(a) adjustment is taken in one year.