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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8859: 8859

IRS Form 8859 is the request used by tax‑exempt organizations to change their accounting method or to request a change in the type of exemption. File it when the organization wants to adopt a new method of accounting or adjust its exempt status.

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Form Overview

IRS Form 8859 - 8859

IRS Form 8859 is the request used by tax‑exempt organizations to change their accounting method or to request a change in the type of exemption. File it when the organization wants to adopt a new method of accounting or adjust its exempt status.

The form captures the organization’s current accounting method, the requested new method, the reason for the change, and supporting financial data.

Risk Radar

Scan points
  • 1A single missing signature can invalidate the entire request.
  • 2Incorrect EIN or organization name
  • 3Mismatched accounting period dates
  • 4Missing supporting schedule
  • 5Signature absent or unauthorized

Plain English

If a charity or other nonprofit wants to switch from cash to accrual accounting, or change the way it reports income, it fills out Form 8859. The IRS reviews the request and issues a written determination.

Submission Date

  • Filing date: 2025-12-04 14:07:15
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

exemptionfinancialmethodincome

Hover a term to preview the meaning.

What this form is for

  • Use when changing from cash to accrual accounting.
  • Do not use for routine annual filings; use Form 990 instead.
  • If you are changing your exemption category, see Form 1023 or 1024.

Form selector

Use this form or another form?

Switching exemption category

Determines eligibility for a new 501(c) classification

✓ Verify the correct form before proceeding

Form 1023 or 1024

Changing tax‑year without accounting method change

Requests a change of accounting period only

✓ Ensure no method change is needed

Form 1128

Deadline or filing window

The request should be filed before the start of the tax year in which the new method will be used, or no later than 30 days after the organization decides to change. If the 30‑day window is missed, the organization must wait until the next tax year to submit a new request.

  • —Requested effective date | N/A | Effective date field | Verify date is within allowed window

Checklist

What you need before filling it out

1

EIN

IRS EIN confirmation letter · IRS notice

⚠ Typos cause rejection✕ High
2

Current accounting method

Prior year Form 990 Schedule A · Prior filing

⚠ Mis‑stated method leads to delay✕ Medium
3

Requested method description

Internal accounting policy · Board resolution

⚠ Vague description may be denied✕ Medium
4

Financial statements

Audited FY‑1 statements · CPA file

⚠ Missing schedules cause rejection✕ High
5

Signature

Authorized officer signature · Org’s signing authority list

⚠ Unsigned form is invalid✕ High

Before you submit

  1. 1Verify the form edition matches the current tax year
  2. 2Confirm EIN and legal name exactly match IRS records
  3. 3Check that the requested effective date falls within the allowed window
  4. 4Attach the required audited financial statements
  5. 5Include any required supporting schedules (e.g., Schedule A)
  6. 6Ensure the authorized officer has signed and dated the form
  7. 7Use the correct IRS mailing address for your exemption type
  8. 8Make a carbon copy for your records before mailing
  9. 9Consider sending via certified mail with tracking
  10. 10Retain the mailing receipt and tracking number
  11. 11Confirm the IRS acknowledges receipt (if they send a confirmation)
  12. 12Update internal accounting policies after approval

How to file this form

  1. 1Gather latest audited financials and board resolution approving the change
  2. 2Download the 2024 edition of Form 8859 from IRS.gov
  3. 3Complete Part I with organization name, EIN, and address
  4. 4Complete Part II with current method, requested method, and reason
  5. 5Attach Schedule A and any additional required documentation
  6. 6Have an authorized officer sign and date the form
  7. 7Mail the package to the address listed in the instructions, using a traceable method

Known limitations

  1. 1IRS instructions do not specify a processing time; estimates are based on historical experience
  2. 2No electronic filing option is currently offered for Form 8859
  3. 3The form does not collect detailed asset schedules; separate filings may be required
  4. 4IRS may request additional information after initial review

Field map

Compact field-by-field guide

6 fields

Entity Info

1 items

Taxpayer Name and TIN

Name and taxpayer ID of the entity claiming the credit.

Requiredtext

Credit Info

1 items

Credit Type

Type of credit or incentive being claimed.

Requiredselect

Calculation

2 items

Qualifying Amount

The base amount used to calculate the credit.

Requiredamount
Credit Amount

Calculated credit amount after applying formulas and limitations.

Requiredamount

Certification

1 items

Supporting Information

Detailed breakdown supporting the credit calculation.

text

Signatures

1 items

Signature

Sign and date the form.

Requiredsignature
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Current form status
IRS

Form 8859 is currently accepted for the 2024 tax year. The IRS has not announced any upcoming revisions, but check the website annually for updates.

What changed or needs a fresh check

  • Edition date – confirm the form is the 2024 edition
  • Fee – no filing fee for Form 8859
  • Mailing address – use the address specific to your exemption type
  • Signature line – must be signed by an authorized officer
  • Attachments – include Schedule A and the latest audited financials

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Quick Facts

Tax‑exempt organizations (501(c)‑3, 501(c)(4), etc.) that need a new accounting method or exemption classification.
The form captures the organization’s current accounting method, the requested new method, the reason for the change, and supporting financial data.
Submit before the organization’s tax year begins, or within 30 days of the proposed change, whichever is earlier.
Mail the completed form to the IRS address listed in the instructions for the organization’s classification, or fax if an electronic option is provided.
Errors can delay the IRS determination, cause penalties, or force the organization to continue using the old method.
Gather the most recent audited financial statements, decide on the new accounting method, complete Part I (organization info) and Part II (requested change), attach the required schedules, sign, and mail to the correct address. Keep a copy for your records before sending.

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After you file

  1. 1File the mailing receipt and tracking confirmation with your organization’s records
  2. 2Monitor mail for an IRS determination letter
  3. 3Update your accounting software to reflect the new method once approved
  4. 4Inform your auditor and board of the approved change
  5. 5Adjust the next Form 990 filing to use the new method
  6. 6Keep the original Form 8859 and all attachments for at least three years
  7. 7Record the effective date in the organization’s internal compliance calendar

Sources

  • SRCIRS Form 8859 instructionsconfirms purpose and filing deadline
  • SRCIRS websitelists no filing fee for Form 8859
  • SRCIRS Publication 538defines cash and accrual accounting methods
  • SRCIRS Exempt Organizations Customer Account Servicesprovides mailing addresses
  • SRCForm 8859 PDFshows signature line and attachment requirements
  • SRCNot found in provided sourceprocessing time estimate

Common confusion points

Cash vs. accrual

Terms sound similar but have distinct reporting rules

→ Verify definition in IRS Publication 538

Effective date

Some think it can be retroactive

→ IRS only allows prospective changes unless special relief is granted

Signature authority

Different officers may sign different forms

→ Check your organization’s signing authority policy

Mailing address

IRS has multiple addresses by exemption type

→ Use the address in the current instructions

Attachments

Unclear which schedule is required

→ Review the “Required Attachments” section in the instructions

Workflow map

Related forms and next steps

4 signals

Before

Form 1023 (initial exemption application)

Current

8859

After

Form 1128 (change of accounting period) if only period changes

Often used with

Form 990 (annual information return) after method change

⚠ If something goes wrong

  • Request a private letter ruling or contact the IRS Exempt Organizations Customer Account Services

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Copyright & Licensing - US Government Forms

Independent guide

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Verify current license terms with the source agency before reuse outside this platform.

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