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Completing Form 3115 (Application for Change in Accounting Method)

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📊 Step-by-Step Guide

Step 1: Page 1 — Choose Business/Individual and review eligibility

Use this when you need to mark the form correctly and read items before moving on.

Page 1

• You must mark this form either Business or Individual. If you mark the Individual box, you must enter T for the taxpayer, S for the spouse, or J for a joint return.
• Information is then carried over from the General Information sheet.
• Read each item and mark the appropriate box.
• By pressing F9 where indicated, you may link to the appropriate statement needed to list information.
• If you answer Yes on line 3, the applicant is not eligible to request the change in accounting method under automatic change request procedures.

Step 2: Page 2 — Complete items and review line 7 eligibility

Use this when you need to complete page 2 fields and link statements.

Page 2

• Read each item and mark the appropriate box.
• Press F9 to link to a statement on line 6.
• If you answer Yes to line 7, the applicant is not eligible to request the change in the accounting method.

Step 3: Page 3 — Link the statement on line 12d

Use this when you need to complete page 3 and connect supporting statements.

Page 3

• Read each item and mark the appropriate box.
• Press F9 to link to a statement on line 12d.

Step 4: Page 4 — Enter amounts for the year preceding the change

Use this when you need to enter the required amounts and select the correct checkbox options.

Page 4

• On line 1, enter the amounts on lines 1a through 1h as of the close of the tax year preceding the year of change. If none, select the checkbox.
• On line 2, select the applicable checkbox to indicate if the applicant is also requesting the recurring item exception (section 461(h)(3)).
• The total from this page carries to page 3, line 25.
• You may attach a statement to this sheet using a blank form.

Step 5: Pages 6–8 — Complete remaining items and link checkboxes

Use this when you need to complete the remaining pages, attach statements, and link information with F9.

Page 6

• Read each item and mark the appropriate box.
• Attach explanations or statements using a blank form.

Page 7

• Complete the applicable lines for the present method and the proposed method.
• Attach lists to applicable lines using a blank form.

Page 8

• Read each item and mark the appropriate checkbox.
• By pressing F9 on line 4a or 7b, you may link to the appropriate statement needed to list information.

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