# Form 3115

URL: https://pdf.net/pdf-forms/tax-forms/form-3115
Category: Tax Forms
Attributes: Official IRS form, Trusted by accountants

IRS Form 3115 is used to request a change in accounting methods or accounting treatment for specific tax items.

With our fillable Form 3115, you can easily enter your information online and save a completed form to your device.

## Versions

- 2022 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/2e7053a49face72877b5e6975c499ba5b66a80ce.pdf)

## How to Fill Out Form 3115

1. Open the editable Form 3115.
2. Enter the filer and applicant information per Form 3115 instructions.
3. Select the accounting method change type.
4. Complete Schedule A or B if required.
5. Add financial and adjustment details.
6. Sign, download, and attach to your federal tax return.

## Facts

### What Is Form 3115 Used For?

Form 3115 is used to request IRS approval for changing an accounting method or the accounting treatment of a specific item. You may use it for changes to automatic or non-automatic accounting methods, including adjustments to income recognition, depreciation, inventory, and research expenditures.

### Who Should Use Form 3115?

Businesses, corporations, partnerships, sole proprietors, and certain foreign entities** **may need Form 3115 when changing accounting methods. Consolidated corporate groups, qualified subchapter S subsidiaries, and single-member LLCs may also file, depending on the requested change in accounting method.

### When Is Form 3115 Due?

The Form 3115 is due along with your federal income tax return, including extensions, for the year of the accounting method change if you are filing under the automatic change procedures. You must also send a signed duplicate copy to the IRS National Office no earlier than the first day of the year of change and no later than the date the original form is filed.

For non-automatic change requests, Form 3115 must generally be filed during the tax year in which the accounting method change is requested.

### What Happens If Form 3115 Is Not Submitted?

If you don’t submit Form 3115,** **the IRS may deny the accounting method change request.** **This can lead to reporting inconsistencies, penalties, delayed tax processing, or additional IRS review of the taxpayer’s filings and accounting practices.

### How and Where Do I File Form 3115?

You file Form 3115 by attaching it to your federal income tax return** **for the year of the accounting method change. For automatic change requests, you must also send a signed duplicate copy to the IRS in Ogden, Utah.

Non-automatic change requests are filed directly with the IRS in Washington, DC, and may also be submitted by secure fax or encrypted email when permitted by IRS instructions. Also, these requests require payment of a user fee to the IRS. The fee amount varies based on the type of change and the size of the applicant. Check the current IRS revenue procedure for applicable fee schedules.