Instructions for Form 3115, Application for Change in Accounting Method

File Form 3115, Application for Change in Accounting Method, to request a change in either an overall method of accounting or the accounting treatment of any item.
Forms and Instructions

Form 3115, Application for Change in Accounting Method

File Form 3115, Application for Change in Accounting Method, to request a change in either an overall method of accounting or the accounting treatment of any item.
Forms and Instructions

Where to file Form 3115

This page provides taxpayers and tax professionals the mailing addresses for filing Form 3115 Application for Change in Accounting Method
General Information
Individuals

About Form 3115, Application for Change in Accounting Method

Information about Form 3115, Application for Change in Accounting Method, including recent updates, related forms and instructions on how to file.
General Information

Temporary procedure to fax automatic consent Forms 3115 due to COVID-19

Until further notice, the IRS is implementing the temporary procedure described below for fax transmission of the duplicate copy of Form 3115, Application for Change in Accounting Method.
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Individuals

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Defines final property regulations, who the tangible property regulations apply to and the important aspects of the final regulations. The procedures by which a taxpayer may obtain the automatic consent of the Commissioner of Internal Revenue to change to the methods of accounting.
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Topic No. 429, Traders in Securities (Information for Form 1040 Filers)
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Information about Form 1120-X, Amended U.S. Corporation Income Tax Return, including recent updates, related forms, and instructions on how to file. Corporations use Form 1120-X to correct a previously filed Form 1120 or 1120-A or to make certain elections after the prescribed deadline.
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Corporations

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