OMB control number
Form 3115 - Application for Change in Accounting Method
OMB 1545-2070 · TREAS/IRS.
OMB 1545-2070
Internal Revenue Code (IRC) section 446(e) requires taxpayers to secure the consent of the IRS before changing their method of accounting for computing taxable income. Treasury Regulations section 1.446-1(e)(3) requires taxpayers to file Form 3115 to obtain this consent. Form 3115 is used by taxpayers to request a change in either an overall method of accounting or the accounting treatment of any item.
The latest form for Form 3115 - Application for Change in Accounting Method expires 2027-10-31 and can be found here.
Latest Forms, Documents, and Supporting Material
Form Form 3115 Form 3115 - Application for Change in Accounting Method
1545-2070 Supporting Statement 2024.docx
Form 3115 - Application for Change in Accounting Method All Historical Document Collections
| Extension without change of a currently approved collection | 2024-08-27 | ||
|
Approved with change |
Reinstatement with change of a previously approved collection | 2023-02-07 | |
|
Approved without change |
Revision of a currently approved collection | 2017-04-27 | |
|
Approved without change |
Extension without change of a currently approved collection | 2014-01-31 | |
|
Approved without change |
Extension without change of a currently approved collection | 2010-11-30 | |
|
Approved without change |
Extension without change of a currently approved collection | 2007-08-17 | |
|
Approved without change |
New collection (Request for a new OMB Control Number) | 2007-02-27 |