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QLIP on form 1065

Robert_EA
Level 1

The 2019 Form 1065 is on extension and I plan to use the QLIP changes in the CARES Act when finishing it. Can I use Form 3115 on a 2019 Form 1065 to change accounting methods for an LLC to take advantage of QLIP changes for 2018? Or do I need to file an amended 1065 for 2018?

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