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TARS Update: IRS Amends Filing Requirements

Posted by Robert J. Bauer CPA

Apr 9, 2015 10:50:00 AM

The IRS has announced that, for 2014, it will allow qualifying small businesses to account for tangible property on a go-forward basis for that year and without filing Form 3115. Essentially, the new rule makes it easier for small businesses to adopt the new tangible property regulations (TARS) made effective for 2014.

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Topics: irs announcements, tangible assets and repairs, tangible asset regulations, tars, tangible property regulations, small business, tangible property, form 3115





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