Form 3115 - Application for Change in Accounting 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⚠️ Notice: This information collection may be referencing outdated material.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
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

Information Collection (IC) Details

View Information Collection (IC)

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:

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 %

	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

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.