IRS · Official form

Form 3115, Application for Change in Accounting Method

Form 3115 asks the IRS to approve a change in your overall accounting method or in how you treat a specific item, such as depreciation or inventory. Fill in the official IRS PDF below.

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What is 3115?

Form 3115, Application for Change in Accounting Method, is the formal request to change either an overall method of accounting, such as moving between cash and accrual, or the accounting treatment of any material item, like depreciation, inventory capitalization, or the timing of income and deductions. Once a method is established, you generally cannot change it without IRS consent, and this form is how consent is requested.

Changes fall into two tracks. Automatic changes on the IRS’s published list can be filed with the return without a user fee. Non-automatic changes require advance IRS review and a user fee. The form also computes the section 481(a) adjustment that keeps income from being duplicated or omitted when the method switches.

Who files 3115?

Businesses switching between the cash and accrual methods of accounting
Taxpayers correcting depreciation, such as missed deductions on rental or business property
Companies changing inventory methods or the treatment of specific income and expense items
Individuals, partnerships, corporations, trusts, and exempt organizations changing a method

How to fill out 3115

Complete the identification block with the filer’s name, EIN or SSN, and the year of change, and identify the type of applicant and the change number for your method change.
Answer the eligibility and description questions in Parts I through III, including whether the change is automatic and how the present and proposed methods work.
Compute the section 481(a) adjustment in Part IV, showing how income catches up under the new method.
Complete the schedules that apply to your change, such as Schedule A for overall method changes or Schedule E for depreciation.
Download the PDF and file per the current instructions: automatic changes attach to your timely filed return with a copy sent to the IRS address in the instructions, while non-automatic changes go to the IRS National Office with the user fee.

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17. Will the proposed method of accounting be used for the applicant's books and records and financial statements? For insurance companies,

17. No. If “No,” attach an explanation.

18. Does the applicant request a conference with the I R S National Office if the I R S National Office proposes an adverse response? Yes.

18. No.

19a. If the applicant is changing to either the overall cash method, an overall accrual method, or is changing its method of accounting for

19a. 1st preceding year ended: yr.

19a. 2nd preceding year ended: mo.

19a. 2nd preceding year ended: yr.

19a. 3rd preceding year ended: mo.

19a. 3rd preceding year ended: yr.

19a. 1st preceding year ended:

19a. 2nd preceding year ended:

19 a. 3rd preceding year ended:

19b. If the applicant is changing its method of accounting for any long-term contract subject to section 460, in addition to completing

19b. 4th preceding year ended: yr.

19b. 4th preceding year ended:

20. Is the applicant’s requested change described in any revenue procedure, revenue ruling, notice, regulation, or other published guidance

20. No.

23. If the applicant is a member of a consolidated group for the year of change, do all other members of the consolidated group use the

23. No. If “No,” attach an explanation.

24a. Enter the amount of user fee attached to this application (see instructions)

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Attach an explanation for boxes that are not checked. Row: 1. Direct material. Column: Present method.

Row: 1. Direct material. Column: Proposed method.

Row: 2. Direct labor. Column: Present method.

Row: 2. Direct labor. Column: Proposed method.

Row: 3. Indirect labor. Column: Present method.

Row: 3. Indirect labor. Column: Proposed method.

Row: 4. Officers’ compensation (not including selling activities). Column: Present method.

Row: 4. Officers’ compensation (not including selling activities). Column: Proposed method.

Row: 5. Pension and other related costs. Column: Present method.

Row: 5. Pension and other related costs. Column: Proposed method.

Row: 6. Employee benefits. Column: Present method.

Row: 6. Employee benefits. Column: Proposed method.

Row: 7. Indirect materials and supplies. Column: Present method.

Row: 7. Indirect materials and supplies. Column: Proposed method.

Row: 8. Purchasing costs. Column: Present method.

Row: 8. Purchasing costs. Column: Proposed method.

Row: 9. Handling, processing, assembly, and repackaging costs. Column: Present method.

Row: 9. Handling, processing, assembly, and repackaging costs. Column: Proposed method.

Row: 10. Off site storage and warehousing costs. Column: Present method.

Row: 10. Off site storage and warehousing costs. Column: Proposed method.

Row: 11. Depreciation, amortization, and cost recovery allowance for equipment and facilities placed in service and not temporarily idle.

Row: 12. Depletion. Column: Present method.

Row: 12. Depletion. Column: Proposed method.

Row: 13. Rent. Column: Present method.

Row: 13. Rent. Column: Proposed method.

Row: 14. Taxes other than state, local, and foreign income taxes. Column: Present method.

Row: 14. Taxes other than state, local, and foreign income taxes. Column: Proposed method.

Row: 15. Insurance. Column: Present method.

Row: 15. Insurance. Column: Proposed method.

Row: 16. Utilities. Column: Present method.

Row: 16. Utilities. Column: Proposed method.

Row: 17. Maintenance and repairs that relate to a production, resale, or long-term contract activity. Column: Present method.

Row: 17. Maintenance and repairs that relate to a production, resale, or long-term contract activity. Column: Proposed method.

Row: 18. Engineering and design costs (not including section 174 research and experimental expenses). Column: Present method.

Row: 18. Engineering and design costs (not including section 174 research and experimental expenses). Column: Proposed method.

Row: 19. Rework labor, scrap, and spoilage. Column: Present method.

Row: 19. Rework labor, scrap, and spoilage. Column: Proposed method.

Row: 20. Tools and equipment. Column: Present method.

Row: 20. Tools and equipment. Column: Proposed method.

Row: 21. Quality control and inspection. Column: Present method.

Row: 21. Quality control and inspection. Column: Proposed method.

Row: 22. Bidding expenses incurred in the solicitation of contracts awarded to the applicant. Column: Present method.

Row: 22. Bidding expenses incurred in the solicitation of contracts awarded to the applicant. Column: Proposed method.

Row: 23. Licensing and franchise costs. Column: Present method.

Row: 23. Licensing and franchise costs. Column: Proposed method.

Row: 24. Capitalizable service costs (including mixed service costs). Column: Present method.

Row: 24. Capitalizable service costs (including mixed service costs). Column: Proposed method.

Row: 25. Administrative costs (not including any costs of selling or any return on capital). Column: Present method.

Row: 25. Administrative costs (not including any costs of selling or any return on capital). Column: Proposed method.

Row: 26. Research and experimental expenses attributable to long-term contracts. Column: Present method.

Row: 26. Research and experimental expenses attributable to long-term contracts. Column: Proposed method.

Row: 27. Interest. Column: Present method.

Row: 27. Interest. Column: Proposed method.

Row: 28. Other costs (Attach a list of these costs.). Column: Present method.

Row: 28. Other costs (Attach a list of these costs.). Column: Proposed method.

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Frequently asked questions

What is the difference between an automatic and a non-automatic change?

Automatic changes appear on the IRS’s published list of consented changes; you file Form 3115 with your return and consent is granted automatically if you follow the procedure. Non-automatic changes need advance IRS approval, a user fee, and filing during the year of change.

What is a section 481(a) adjustment?

It is the catch-up amount that prevents income or deductions from being counted twice or missed when you switch methods. Depending on its sign, it is taken into income over a spread period or deducted, as the current procedures direct.

Can I use Form 3115 to fix years of incorrect depreciation?

Often yes. Using an incorrect depreciation method for two or more years is generally treated as an accounting method, so the fix is a method change on Form 3115 with a catch-up adjustment, rather than amending each old return. Check the current revenue procedures for your situation.

Form 3115, Application for Change in Accounting Method

What is 3115?

Who files 3115?

How to fill out 3115

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Frequently asked questions

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