OMB control number
Form 3115 - Application for Change in Accounting Method
OMB 1545-2070 · TREAS/IRS.
OMB 1545-2070
Internal Revenue Code (IRC) section 446(e) requires taxpayers to secure the consent of the IRS before changing their method of accounting for computing taxable income. Treasury Regulations section 1.446-1(e)(3) requires taxpayers to file Form 3115 to obtain this consent. Form 3115 is used by taxpayers to request a change in either an overall method of accounting or the accounting treatment of any item.
The latest form for Form 3115 - Application for Change in Accounting Method expires 2027-10-31 and is listed under ICR 202406-1545-013.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 Form Form 3115 Form 3115 - Application for Change in Accounting Method | Form |
 1545-2070 Supporting Statement 2024.docx | Supporting Statement A |
 Form 3115 - Application for Change in Accounting Method |
Form |
All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 202406-1545-013 | Extension without change of a currently approved collection | 2024-08-27 | ||
| 202207-1545-005 | Reinstatement with change of a previously approved collection | 2023-02-07 | Approved with change | |
| 201703-1545-019 | Revision of a currently approved collection | 2017-04-27 | Approved without change | |
| 201309-1545-070 | Extension without change of a currently approved collection | 2014-01-31 | Approved without change | |
| 201009-1545-064 | Extension without change of a currently approved collection | 2010-11-30 | Approved without change | |
| 200707-1545-015 | Extension without change of a currently approved collection | 2007-08-17 | Approved without change | |
| 200702-1545-036 | New collection (Request for a new OMB Control Number) | 2007-02-27 | Approved without change |