Application for Change in Accounting Method

• Issuer: Treasury Department
• Section: Treasury Department

Form 3115

(Rev. December 2022)

Department of the Treasury

Internal Revenue Service

Application for Change in Accounting Method

Go to www.irs.gov/Form3115 for instructions and the latest information.

OMB No. 1545-2070

Attachment

Sequence No. 315

Name of filer (name of parent corporation if a consolidated group) (see instructions)

Number, street, and room or suite no. If a P.O. box, see the instructions.

City or town, state, and ZIP code

Identification number (see instructions)

Principal business activity code number (see instructions)

Tax year of change begins (MM/DD/YYYY)

Tax year of change ends (MM/DD/YYYY)

Name of contact person (see instructions)

Name of applicant(s) (if different than filer) and identification number(s) (see instructions) Contact person’s telephone number

Does the filer want to receive a copy of the change in method of accounting letter ruling or other correspondence

related to this Form 3115 by fax or encrypted email attachment? If “Yes,” see instructions . . . . . . . . Yes No

If the applicant is a member of a consolidated group, check this box . . . . . . . . . . . . . . . . . . . .

If Form 2848, Power of Attorney and Declaration of Representative, is attached (see instructions for when Form 2848 is required),

check this box ......................................

Check the box to indicate the type of applicant.

Individual

Corporation

Controlled foreign corporation (Sec. 957)

10/50 corporation (Sec. 904(d)(2)(E))

Qualified personal service

corporation (Sec. 448(d)(2))

Exempt organization. Enter

Code section:

Cooperative (Sec. 1381)

Partnership

S corporation

Insurance co. (Sec. 816(a))

Insurance co. (Sec. 831)

Other (specify):

Check the appropriate box to indicate the type

of accounting method change being requested.

See instructions.

Depreciation or Amortization

Financial Products and/or Financial Activities of

Financial Institutions

Other (specify):

Caution: To be eligible for approval of the requested change in method of accounting, the taxpayer must provide all information that is

relevant to the taxpayer or to the taxpayer’s requested change in method of accounting. This includes (1) all relevant information requested on

this Form 3115 (including its instructions), and (2) any other relevant information, even if not specifically requested on Form 3115.

The taxpayer must attach all applicable statements requested throughout this form.

Part I Information for Automatic Change Request

1 Enter the applicable designated automatic accounting method change number (“DCN”) for the requested

automatic change. Enter only one DCN, except as provided for in guidance published by the IRS. If the requested

change has no DCN, check “Other,” and provide both a description of the change and a citation of the IRS

guidance providing the automatic change. See instructions.

Yes No

a (1) DCN: (2) DCN: (3) DCN: (4) DCN: (5) DCN: (6) DCN:

(7) DCN: (8) DCN: (9) DCN:

(10) DCN: (11) DCN: (12) DCN:

bOther Description:

2 Do any of the eligibility rules restrict the applicant from filing the requested change using the automatic change

procedures (see instructions)? If “Yes,” attach an explanation . . . . . . . . . . . . . . . . .

3 Has the filer provided all the information and statements required (a) on this form and (b) by the List of Automatic

Changes under which the applicant is requesting a change? See instructions . . . . . . . . . . . .

Note: Complete Part II and Part IV of this form, and, Schedules A through E, if applicable.

Part II Information for All Requests Yes No

4 During the tax year of change, did or will the applicant (a) cease to engage in the trade or business to which the

requested change relates, or (b) terminate its existence? See instructions . . . . . . . . . . . . .

5Is the applicant requesting to change to the principal method in the tax year of change under Regulations section

1.381(c)(4)-1(d)(1) or 1.381(c)(5)-1(d)(1)? . . . . . . . . . . . . . . . . . . . . . . . . .

If “No,” go to line 6a.

If “Yes,” the applicant cannot file a Form 3115 for this change. See instructions.

Sign

Here

Under penalties of perjury, I declare that I have examined this application, including accompanying schedules and statements, and to the best of my

knowledge and belief, the application contains all the relevant facts relating to the application, and it is true, correct, and complete. Declaration of

preparer (other than applicant) is based on all information of which preparer has any knowledge.

Signature of filer (and spouse, if joint return) Date Name and title (print or type)

Preparer

(other than

filer/applicant

)

Print/Type preparer’s name Preparer’s signature Date

Firm’s name

For Privacy Act and Paperwork Reduction Act Notice, see the instructions. Cat. No. 19280E Form 3115 (Rev. 12-2022)