I understand that form 3115 may be used for claiming previously unclaimed amortization on goodwill. Is this true even an incorrect amount was shown for a business on the tax return balance sheet. For example, if ,000 goodwill is shown on the balance sheet and it should have been ,000, amortization should have been ,000 per year, rather than </body>,000. Is this the sort of situation that calls for Form 3115, or does the amortization not taken have to stem from miscalculating amortization on a goodwill amount shown correctly on the balance sheet? Also, I understand Revenue Procedure 2004-11 allows for catch up of amortization in the year a business is sold, and that the previous applicable Revenue Procedure was 2002-9. Didn't 2002-9 allow for catch up for all years, including year of sale?