Form 3115: Application for Change in Accounting Method
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IRS Form 3115, Application for Change in Accounting Method, is the 8-page federal application businesses and individuals file to request an automatic or non-automatic change in overall accounting method (cash to accrual) or depreciation and cost-segregation treatment, including the IRC Section 481(a) adjustment. Open Form 3115 in JustFill to complete all 8 pages online.
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Form 3115 (Application for Change in Accounting Method) is the 8-page IRS application that a taxpayer — an individual, partnership, S corporation, C corporation, trust, or tax-exempt organization — must file under IRC Section 446(e) to obtain IRS consent before changing its overall method of accounting (such as switching between the cash receipts and disbursements method and an accrual method under IRC Section 448) or changing the tax treatment of any material item (most commonly catching up missed real-estate depreciation after a cost-segregation study under Designated Automatic Accounting Method Change Number (DCN) 7, adopting the tangible property repair regulations, or changing inventory valuation under UNICAP Section 263A). Across its 8 pages, Form 3115 covers Part I (Information for Automatic Change Request with DCN), Part II (Information for All Requests), Part III (Information for Non-Automatic Change Request), Part IV (Section 481(a) Adjustment computation and spread period), and Schedules A through E (Overall Method Change, Deferral Method for Advance Payments, LIFO/Inventory Changes, and Change in Depreciation or Amortization). Upload the 8-page Form 3115 PDF in JustFill to complete every part and schedule in your browser.
The official 8-page IRS Form 3115 PDF (Rev. December 2022) is free to download in the public domain at irs.gov/forms-pubs/about-form-3115. Upload the 8-page Form 3115 PDF in JustFill to complete Parts I–IV and Schedules A–E online and download a clean PDF for both your tax return attachment and the mandatory IRS Ogden duplicate filing.
What each section of Form 3115 asks for. JustFill’s AI will detect these fields automatically when you upload the PDF — review the breakdown below so you know what to enter.
Identification of the filer and the applicant (if different, such as a consolidated group parent), Tax Identification Number, principal business activity code, tax year of change, type of entity checkbox, and Part I Item 1(a) Designated Automatic Accounting Method Change Number (DCN, such as "7" for impermissible to permissible depreciation or "233" for small business cash method).
Audit protection and IRS examination status questions (Lines 4–8), prior-5-year accounting method changes (Line 9), detailed description of each item being changed showing its Present Method and Proposed Method (Line 14), legal basis for the proposed change (Line 16), and conference-of-right election for non-automatic requests.
Part III covers user-fee and ruling information for non-automatic requests. Part IV reports whether the change is made on a cut-off basis or with an IRC Section 481(a) catch-up adjustment, the net dollar amount of the Section 481(a) adjustment (indicating "+" for net positive income increase or "−" for net negative deduction), and whether a negative adjustment is taken entirely in the year of change or a positive adjustment over 4 tax years.
Completed when changing between overall cash and accrual methods; reconciles income and expenses accrued but not received/paid at the close of the year preceding the year of change.
Schedule B covers deferral of advance payments under IRC Section 451(c); Schedule C covers changes in the LIFO inventory method; Schedule D covers general inventory valuation and UNICAP Section 263A absorption changes.
Completed for depreciation and cost-segregation method changes (such as DCN 7); reports whether the property is residential rental or nonresidential real property, MACRS recovery period, convention, depreciation method under the present vs. proposed treatment, and IRC Section 168(k) bonus depreciation elections.
A residential real estate holding LLC in Phoenix, AZ conducts a cost-segregation study on an apartment building placed in service 3 years ago and files an automatic 8-page Form 3115 (DCN 7) with its Form 1065 to claim a negative IRC Section 481(a) catch-up depreciation adjustment of −$184,500. All names and numbers are fictional.
Sample Sonoran Multifamily Holdings LLC · EIN: 98-•••3092 · 2900 Sample Camelback Rd, Ste 210, Phoenix, AZ 85016 · Tax Year of Change: 01/01/2025 to 12/31/2025 · Entity: ☑ Partnership · Part I Line 1(a) DCN: 7
Identifies the partnership applicant and enters Designated Automatic Accounting Method Change Number 7 (impermissible to permissible depreciation).
Present Method: 27.5-year MACRS straight-line depreciation on entire $2,400,000 depreciable basis · Proposed Method: Reclassification of $460,000 of 5-year personal property and 15-year land improvements per attached engineering cost-segregation study under IRC § 168
Clearly states the present and proposed depreciation methods for the reclassified asset components.
Line 25: ☑ Yes · Line 26 Net Section 481(a) Adjustment: −$184,500 (negative — net decrease in taxable income) · Taken entirely in the 2025 year of change
A net negative Section 481(a) adjustment (−$184,500) is deducted in full in the year of change rather than spread over 4 years.
Schedule E completed for 5-year and 15-year MACRS GDS property · Duplicate copy signed in ink by Managing Member Carlos D. Sample on 03/10/2026 and mailed to IRS Ogden Mail Stop 4917
Satisfies both the Schedule E depreciation disclosure and the mandatory signed duplicate filing in Ogden, UT.
These values are made up. They are here to show what belongs on each line, not to be copied — every name, number, and address on your own Form 3115 has to be your own.
For an Automatic Change Request, you must file Form 3115 in duplicate: (1) attach the original Form 3115 to your timely filed (including extensions) federal income tax return for the year of change, AND (2) mail or fax a signed copy of Form 3115 to the IRS in Ogden, UT no later than the date you file the original return. Non-automatic requests are filed with the IRS National Office.
Use this if the address is in: All taxpayers filing the mandatory signed duplicate copy of an Automatic Change Request (no user fee)
Use this if the address is in: Taxpayers filing a Non-Automatic Change Request during the year of change (with user fee via Pay.gov)
Send the Ogden duplicate copy via USPS Certified Mail with Return Receipt Requested (or retain the fax confirmation sheet for fax 844-249-8134) as proof of timely duplicate filing.
Checked against the official Internal Revenue Service (IRS) instructions on 2026-10-23. Destinations change — confirm on the Internal Revenue Service (IRS) page before you send anything.
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Official source: Form 3115 on Internal Revenue Service (IRS)’s website
Edition checked: Rev. December 2022 (8 pages; OMB No. 1545-2070). Verified against the official source on · Verified in our Government Forms Fillability Study.
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