The permanent rule for elections to claim expense method depreciation1 for many years has been that elections had to be made on the original income tax return (whether or not timely) or on an amended return but only if filed within the time for filing a return (including extensions) for the taxable year.2 For taxable years beginning after 2002 and before 2008, a taxpayer is permitted to make an expense method depreciation election on an amended federal income tax return without the consent of the Commissioner.3 The amended return must be filed within the time prescribed for filing an amended return for the taxable year.4