Form 3115--Application for Change in Accounting Method

Rev. Proc. 2007-48 Rotable Spare Parts Safe Harbor Method

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-2070 can be found here:

Documents and Forms

Document Name Document Type
Form Form 3115 Form 3115--Application for Change in Accounting Method Form
Instructions (Form 3115)--Application for Change In Accounting Method.pdf Instruction
Form 3115 Application for Change in Accounting Method Form 3115--Application for Change In Accounting Method.pdf Form
Burden Form 3115.PDF Burden IC Document

Information Collection (IC) Details

IC Title:	Form 3115--Application for Change in Accounting Method	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: New

Obligation to Respond: Required to Obtain or Retain Benefits

CFR Citation: 26 CFR 1.451-5c(a) 26 CFR 1.451-5c(b) 26 CFR 1.451-5c(c)

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form	Form 3115	Application for Change in Accounting Method	Form 3115--Application for Change In Accounting Method.pdf		Yes	No	Fillable Printable
Instruction			Instructions (Form 3115)--Application for Change In Accounting Method.pdf		Yes	No	Printable Only

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title:	FR Citation:

Number of Respondents: 300	Number of Respondents for Small Entity: 0

Affected Public: Private Sector	Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 0 %

	Approved	Program Change Due to Agency Discretion
Annual Number of Responses for this IC	300	300
Annual IC Time Burden (Hours)	29,094	29,094
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

Title	Document	Date Uploaded
Burden	Burden Form 3115.PDF	04/14/2017

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.