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Form 3115: Application for Change in Accounting Method
IRS Form 3115 is the Application for Change in Accounting Method, used by various taxpayers to notify the IRS of a change in how they report income. For example, qualified small taxpayers are eligible for a reduced filing requirement for DCNs such as 7 and 8.
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IRS Form 3115 - Application for Change in Accounting Method
IRS Form 3115 is the Application for Change in Accounting Method, used by various taxpayers to notify the IRS of a change in how they report income. For example, qualified small taxpayers are eligible for a reduced filing requirement for DCNs such as 7 and 8.
Risk Radar
Scan points- 1Ensure you file a separate Form 3115 for every unrelated item or submethod being changed.
- 2Filing without attaching a schedule listing all applicants when filing for multiple entities.
- 3Forgetting to sign as a principal officer or authorized person if the entity is exempt.
- 4Omitting required information on Schedule A, Part I, even if calculation was not needed.
- 5Entering an amount on Line 2b (Schedule A) that does not relate to advance payments when it should.
Plain English
This form allows a taxpayer to formally tell the IRS that they are changing the way they calculate their taxable income or track their finances. Instead of using one accounting method consistently, this application documents the specific change being made. It is required when an entity moves from one established financial reporting standard to another.
Submission Date
- Filing date: 2023-02-09 22:10:32
- 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 this form when requesting a change in an overall accounting method or the accounting treatment of any specific item.
- Do not use it when making minor adjustments that do not constitute a formal method change (though the source does not specify these exceptions).
- Check Form 3115 itself instead when filing for multiple applicants within a consolidated group, CFCs, wholly owned partnerships, or separate and distinct trades or businesses.
Form selector
Use this form or another form?
Filing by a member of a consolidated group
The common parent corporation must file Form 3115 for itself and any member of the consolidated group.
✓ Check Part III, line 24a (for user fee) or Part IV (section 481(a) adjustment).
Filing as a CFC/10/50 Corporation
The taxpayer is the sole controlling domestic shareholder of these entities and must file Form 3115.
✓ Check instructions regarding multiple names/signatures required for CFCs.
Non-automatic change request
For non-automatic changes, a full explanation of the legal basis supporting the proposed method is required.
✓ Check Rev. Proc. guidance for detailed inclusion requirements.
Deadline or filing window
The filing requirements are detailed in Rev. Proc. 2022-14, which governs qualifying changes. The instructions do not specify a fixed deadline date on the form itself, but applicants should check Rev. Proc. 2022-14 for specific timing rules.
Checklist
What you need before filling it out
Purpose
Request a change in an overall accounting method or any item's accounting treatment · General Instructions (p.1)
Who Must File
The entity or person filing on its own behalf or another entity · Instructions p.1
Automatic Filing Procedure
Attach original to timely filed federal income tax return (for year of change) · Instructions p.2
Signature Requirement
Receivers, trustees, or assignees must sign any Form 3115 they file · Instructions p.2
Non-Automatic Change Basis
Full explanation of legal basis and discussion of contrary authorities · Instructions p.8
Research/Experimental Expenditures
Amounts paid or incurred after 2021 must be capitalized/amortized (5 years domestic / 15 years foreign) · Instructions p.1
Before you submit
- 1Confirm the revision date on Form 3115 reads 12-2022.
- 2Ensure the filer's name and title are printed clearly on Form 3115 (Form p.1).
- 3Verify that a signature is present, especially if the filer is a receiver, trustee, or assignee.
- 4If filing for multiple applicants, attach the required schedule listing all applicants and IDs.
- 5For non-automatic changes, confirm the full legal basis explanation is included (Instructions p.8).
- 6If using automatic procedures, ensure the original Form 3115 is attached to the federal income tax return for the year of change.
- 7Ensure a copy of the signed Form 3115 is ready to be filed with the IRS National Office within the required timeframe.
How to file this form
- 1Determine if the filing requires automatic or non-automatic procedures based on guidance (Instructions p.1).
- 2Complete all necessary fields, including the filer's name and number, and calculate the user fee for Part III, line 24a (Form p.1).
- 3Sign Form 3115 using the required language, ensuring any necessary signature attachments are included (Instructions p.2).
- 4Attach the original Form 3115 to the filer's timely filed federal income tax return for the year of change.
- 5File a copy of the signed Form 3115 with the IRS National Office no earlier than the first day of the year of change and no later than the date the original is filed.
Known limitations
- 1A separate Form 3115 must be filed for each unrelated item or submethod that is being changed.
- 2If an applicant files under the automatic change procedures, they must use duplicate copies of Form 3115.
- 3The listed reduced filing requirement eligibility for qualified small taxpayers applies to DCNs 7, 8, 21, 88, 89, 107, 121, 145, 157, 184-193, 198, 199, 200, 205, 206, 207, and 222.
- 4If the change is approved by the IRS National Office, the filer will receive a letter ruling on the requested change.
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->The current edition of Form 3115 is Revision December 2022, and instructions are updated annually; the official source directs users to IRS.gov/Form3115 for the latest information regarding changes related to advance payments, cost offset methods, and AFS income inclusion rules.
What changed or needs a fresh check
- Edition date — confirm the revision reads 12-2022.
- Fee — check Part III, line 24a for the user fee amount (specific dollar amount not stated in excerpt).
- Mailing address — verify the specific IRS National Office address listed in the Address Chart for Form 3115.
- Signature — confirm that receivers, trustees, or assignees sign any Form 3115 they are required to file.
- Filer Name/Title — ensure the name and title of the filer (or common parent) is printed on Form 3115.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 3115.
- 2When filing under automatic procedures, attach the original Form 3115 to the filer's timely filed (including extensions) federal income tax return for the year of change.
- 3File a copy of the signed Form 3115 with the IRS National Office no earlier than the first day of the year of change and no later than the date the original is filed with the federal income tax return for the year of change.
- 4If qualifying for a reduced user fee, attach the required information or certification to Form 3115.
Sources
- SRCInstructions p.1 — Form 3115 is used to request a change in either an overall accounting method or the accounting treatment of any item.
- SRCInstructions p.1 — For general application procedures on requesting accounting method changes, see Rev. Proc. 2015-13.
- SRCInstructions p.1 — Qualified small taxpayers are eligible for a reduced Form 3115 filing requirement for DCNs 7, 8, 21, 88, 89, 107, 121, 145, 157, 184-193, 198, 199, 200, 205, 206, 207, and 222.
- SRCInstructions p.2 — Under automatic change procedures, the original Form 3115 must be attached to the filer's timely filed federal income tax return for the year of change (it does not need to be signed).
- SRCInstructions p.2 — A copy of the signed Form 3115 must be filed with the IRS National Office no earlier than the first day of the year of change and no later than the date the original is filed.
- SRCInstructions p.11 — Schedule A, Part I, must be completed by all applicants filing to change their overall accounting method (including those under DCNs 122, 126, 127, 128, 233, 257, 258, and 259).
- SRCInstructions p.1 — A separate Form 3115 must be filed for each unrelated item or submethod that is being changed.
- SRCForm p.3 — If the applicant qualifies for a reduced user fee, they must attach the required information or certification.
Common confusion points
Who must file this form?
The entity or person making the change files it, which can be on their own behalf or on another entity's behalf.
→ Check if you are filing for yourself or a related group.
What happens when I change an overall method?
You must complete Schedule A, Part I, and enter amounts requested on lines 2a through 2g, even if the calculation was not needed under your current method.
→ Review Schedule A, Part I before completing the form.
Do I always need to file this form?
No; certain taxpayers qualify for a reduced filing requirement under automatic change procedures.
→ Confirm eligibility based on DCNs and taxpayer status (e.g., qualified small taxpayer).
What if my financial statement is changing to accrual?
If you enter an amount on line 2a, you must complete Schedule B if the income is subject to section 451(b).
→ Cross-reference Section 451(b) eligibility with your accounting change.
When do I file this form automatically?
You must file it under automatic procedures unless instructed otherwise.
→ Ensure filing occurs no earlier than Jan 1 of the year of change and by the tax return deadline.
Is a single Form 3115 enough for my whole company?
No; a separate Form 3115 is required for each unrelated item or submethod being changed.
→ Count every distinct method/item that requires reporting on Form 3115.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The instructions reference Rev. Proc. 2022-14 for qualifying changes and specific filing requirements.
Questions about IRS Form 3115
What is IRS Form 3115 used for?
This form allows a taxpayer to formally tell the IRS that they are changing the way they calculate their taxable income or track their finances. Instead of using one accounting method consistently, this application documents the specific change being made. It is required when an entity moves from one established financial reporting standard to another.
Who must file IRS Form 3115?
Receivers, trustees, assignees, exempt organizations, and various entities within a consolidated group or partnership may be required to file IRS Form 3115.
What information does IRS Form 3115 require?
The form collects details about the requested change in accounting method across several parts; for instance, Schedule A documents the Change in Overall Method of Accounting, while Part III addresses the user fee requirements.
Where do I file IRS Form 3115?
The instructions do not specify a single service center for submission; however, users must file it according to the rules outlined in the instruction booklet.
How do I complete IRS Form 3115?
First, an applicant must complete the relevant parts and schedules (like Schedule A). If multiple entities are filing, a schedule listing each applicant is required. Finally, the form must be signed by a principal officer or other person with personal knowledge of the facts.
What happens if IRS Form 3115 is filed incorrectly?
Failing to properly complete IRS Form 3115 can result in the IRS not recognizing the requested change, which may lead to incorrect tax liability calculations or penalties.
Who must file this form?
The entity or person making the change files it, which can be on their own behalf or on another entity's behalf. Check if you are filing for yourself or a related group.
What happens when I change an overall method?
You must complete Schedule A, Part I, and enter amounts requested on lines 2a through 2g, even if the calculation was not needed under your current method. Review Schedule A, Part I before completing the form.
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