Form 3115: Asking the IRS to Change an Accounting Method
Published November 8, 2026
Form 3115 is the Application for Change in Accounting Method. A business uses it to ask the IRS for permission to change its overall accounting method or the way it treats a particular item. The instructions name the filer as the entity or person that must file it.
This post is general information from the IRS form and its instructions. It does not say whether a particular business should change its method, and it does not give tax advice for a particular taxpayer. For the basic choice between cash and accrual methods, read Cash or Accrual? How a Small Business Chooses Its Accounting Method.
Check for published guidance first
The instructions say to check whether the IRS has issued new guidance, such as revenue procedures, revenue rulings, notices, regulations, or other guidance in the Internal Revenue Bulletin. The instructions name Rev. Proc. 2015-13 as the general procedure for accounting method changes. They also refer to the list of automatic changes in Rev. Proc. 2022-14. The list matters because it decides which procedure applies.
Automatic and non-automatic changes
Unless published guidance says otherwise, the instructions say you must file under the automatic change procedures when the automatic procedures cover your change. An applicant that files on time and follows those procedures is granted the change.
If you do not qualify for the automatic procedures, you may be able to use the non-automatic procedures. Those requests must be filed during the tax year. The instructions have a separate section for each procedure, so read the one that matches your request.
How an automatic change is filed
The instructions say to attach the original Form 3115 to your timely filed federal income tax return, including extensions, for the year of change. You also send a signed copy, which may be a photocopy, to the IRS National Office. The copy goes no earlier than the first day of the year of change and no later than the date the original is filed with the return.
The IRS does not send an acknowledgment for an automatic change request. The instructions say an automatic 6-month extension of the return due date may be available for these requests. Read section 6.03(4)(a) of Rev. Proc. 2015-13 for the details.
What the change request asks
The instructions have a section called Information for Automatic Change Request. It describes Part I of the form. That part asks for information about the change itself. Read that section before you complete the other parts of the form.
Late filing
The instructions say a filer that does not file Form 3115 on time will not be granted an extension except in unusual and compelling circumstances. The standards are in Rev. Proc. 2015-13 and Regulations section 301.9100-3.
Who files for a group
For a consolidated group of corporations, the common parent corporation files for an accounting method change for itself and for any member of the group. The instructions give this as an example of the filer rule.
Some changes have their own rules
Some changes are governed by a separate rule. The instructions give an example for specified research or experimental expenditures in tax years beginning after 2021, where no deduction is allowed for those amounts and they are recovered over set periods. Check the list and the rule for your item before you choose a procedure.
Mistakes to avoid
- Filing under the automatic procedures without checking whether the change is on the current list.
- Filing a late request and expecting an extension.
- Forgetting the duplicate copy to the IRS National Office.
- Using an old form revision without checking the current instructions.
Keep the signed copy, the return it was attached to, and the calculations for any adjustment. The instructions say which items must be included.
Sources: Sources: IRS, Form 3115, Application for Change in Accounting Method (Rev. December 2022) (https://www.irs.gov/pub/irs-pdf/f3115.pdf); Instructions for Form 3115 (Rev. December 2022) (https://www.irs.gov/pub/irs-pdf/i3115.pdf) This is general information, not advice about your specific return.
