About Form 3115, Application For Change In Accounting Method - IRS

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About Form 3115, Application for Change in Accounting Method

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File this form to request a change in either:

  • an overall method of accounting or
  • the accounting treatment of any item.

Current revision

Form 3115 PDF

Instructions for Form 3115 (View print version PDF)

Recent developments

None at this time.

Other items you may find useful

All revisions for Form 3115

About Publication 538, Accounting Periods and Methods

Rev. Proc. 2015-13

Rev. Proc. 2025-23

Rev. Proc. 2026-1

Other current products

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Tag » How To Fill Out Form 3115 For Missed Depreciation