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Official form guide
Form 15115: 15115
IRS Form 15115 is the “Request for Change in Accounting Method” used by businesses to request permission to change their tax accounting method. File it before the tax year in which you want the new method to apply.
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IRS Form 15115 - 15115
IRS Form 15115 is the “Request for Change in Accounting Method” used by businesses to request permission to change their tax accounting method. File it before the tax year in which you want the new method to apply.
Risk Radar
Scan points- 1A single typo in the method description can trigger a 30‑day processing delay.
- 2Incorrect description of the current method
- 3Missing supporting calculations
- 4Wrong mailing address for the taxpayer’s state
- 5Unsigned or improperly dated form
Plain English
If your company wants to switch from cash to accrual accounting, or change how you treat inventory, you must ask the IRS first. This form tells the IRS what you want to change and why, and it starts the approval process.
Submission Date
- Filing date: 2024-12-04 22:11:09
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use when you want to change an accounting method (e.g., cash to accrual).
- Do not use for routine depreciation elections; those have separate forms.
- Check Form 3115 if the change is a large‑scale accounting method shift requiring automatic consent.
Form selector
Use this form or another form?
Small inventory method change
Larger changes need automatic consent
✓ Verify if the change qualifies for a simplified procedure
Depreciation method election
Not an accounting method change
✓ Use only for Section 179 or bonus depreciation
Deadline or filing window
The request must be filed before the first day of the tax year you want the new method to apply. If filed with a return, the return’s due date (including extensions) serves as the deadline. Late filings may require a separate consent request and could incur penalties.
- —Estimated taxable income change | New method income – Old method income | Net effect on tax | Verify with prior year return
Checklist
What you need before filling it out
Current method description
Prior year tax return · Line items showing method
Proposed method details
Accounting policy documents · Internal accounting manual
Supporting calculations
Worksheet for inventory or depreciation · Spreadsheet or software printout
Signature block
Authorized officer signature · Physical or electronic signature
Before you submit
- 1Confirm you have the 2024 edition of Form 15115
- 2Verify the current accounting method matches the last filed return
- 3Complete the description of the proposed method in clear terms
- 4Attach all required calculation worksheets
- 5Sign and date the form as an authorized officer
- 6Check the mailing address for your state in the instructions
- 7Include a cover letter referencing the tax year of effect
- 8Make a copy for your records before mailing
- 9Use certified mail or a trackable service
- 10Retain the mailing receipt and tracking number
How to file this form
- 1Download the latest Form 15115 PDF from IRS.gov
- 2Print or fill electronically, ensuring all fields are legible
- 3Gather supporting schedules (inventory, depreciation, etc.)
- 4Complete Part I (identification) and Part II (description of change)
- 5Attach all required documents and double‑check calculations
- 6Sign and date the form
- 7Mail to the address specified for your state in the instructions
Known limitations
- 1Instructions may not list every niche industry exception
- 2IRS may request additional information after initial submission
- 3Form does not include a filing fee, but related consent requests might
- 4The online PDF may not accept electronic signatures for all taxpayers
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 15115 is still active for the 2024 tax year. The IRS updates the instructions annually; verify the edition date before filing.
What changed or needs a fresh check
- Edition date – ensure you have the 2024 version
- Fee – no filing fee for Form 15115
- Mailing address – use the address in the current instructions for your state
- Signature line – must be signed by an authorized officer
- Attachments – include all required schedules and calculations
Quick Facts
Downloads
After you file
- 1File a copy of the submitted form with your tax records
- 2Mark the tax year on your calendar when the new method becomes effective
- 3Monitor IRS correspondence for approval or additional requests
- 4If approved, adjust your bookkeeping system to the new method before year‑end
- 5Keep the approval notice for future audits
- 6Update any software settings to reflect the change
Sources
- SRCForm 15115 title and purposeIRS official form list
- SRCEdition date requirementIRS instructions for Form 15115
- SRCNo filing feeIRS fee schedule for 2024
- SRCMailing address guidanceForm 15115 instructions PDF
- SRCSignature authorityIRS instructions on authorized signers
- SRCDeadline guidanceIRS Publication on accounting method changes
- SRCForm 3115 comparisonIRS cross‑reference in instructions
- SRCNot found in provided sourceSpecific fee amounts for expedited processing
Common confusion points
Change vs. election
Users think any accounting tweak needs Form 15115
→ Verify if the change is a simple election covered by another form
Form 3115 vs. 15115
Large‑scale method changes require Form 3115
→ Check the size and scope of the change
Mailing address
Addresses differ by state and request type
→ Use the latest instructions
Signature authority
Some think any employee can sign
→ Only an authorized officer may sign
Effective date
Some assume the change is immediate
→ It becomes effective the first day of the requested tax year
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Respond to IRS notice within 30 days
Source transparency
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