Information Collection

Form 3115 - Application for Change in Accounting Method

IC 226401 under ICR 202207-1545-005 · OMB 1545-2070.

⚠️ Notice: This information collection may be referencing outdated material.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

Documents and Forms

Documents and forms in this information collection
Document Name	Document Type
Form Form 3115 Form 3115 - Application for Change in Accounting Method	Form
i3115--dft-2022-12-00.pdf	Instruction
i3115--dft-2022-12-00.pdf	Instruction
Form 3115 Application for Change in Accounting Method f3115--dft-2022-12-00.pdf	Form
Form 3115 Application for Change in Accounting Method f3115--dft-2022-12-00.pdf	Form

IC Title:

Form 3115 - Application for Change in Accounting Method

Agency IC Tracking Number:

Is this a Common Form? No

IC Status: Modified

Obligation to Respond: Required to Obtain or Retain Benefits

CFR Citation: 26 CFR 1.446-1(e)(3)

Information Collection Instruments:

table that charts list of 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	f3115--dft-2022-12-00.pdf		Yes	Yes	Fillable Fileable
Instruction			i3115--dft-2022-12-00.pdf		Yes	No	Printable Only

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records

Title: Treasury/IRS 22.062; Treasury/IRS 24.030; Treasury/IRS 24.046; Treasury/IRS 34.037

FR Citation: 80 FR 54063

Number of Respondents: 190

Number of Respondents for Small Entity: 0

Affected Public: Private Sector

Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 85 %

table that charts list of burden
	Approved	Program Change Due to Agency Discretion
Annual Number of Responses for this IC	190	190
Annual IC Time Burden (Hours)	18,998	18,998
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

table that charts IC Documents
Title	Document	Date Uploaded
No associated records found

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