Support CenterCompleting Form 3115 (Application for Change in Accounting Method)
Page 1
You must indicate this form either Business or Individual. If you select the Individual check box, you must enter either T for taxpayer, S for spouse or J for a joint return. Information will carry over from the Main Information Sheet.
Read each item and select the appropriate check box.
If you answer Yes to line 3, the applicant is not eligible to request the change in accounting method.
Page 2
Read each item and select the appropriate check box.
Press F9 to link to a statement on line 6.
This page may be duplicated by pressing Shift+ F10.
See the IRS instructions for more information.
Page 3
Press F9 to link to a statement on line 12d.
Read each question and select the appropriate check boxes.
See the IRS instructions for Form 3115 for more information.
Page 4
Line 1
Enter the amounts on lines 1a through 1h as of the close of the tax year preceding the year of change. If none select the check box.
Line 2
Select the applicable check box to indicate if the applicant is also requesting the recurring item exception (section 461(h)(3)).
See the IRS instructions for Form 3115 for more information.
Page 6
Read each question and select the appropriate check boxes.
See the IRS instructions for Form 3115 for more information.
Page 7
Complete the applicable lines for the present method and proposed method.
See the IRS instructions for Form 3115 for more information.
Page 8
Read each item and select the appropriate check box. By pressing F9 on line 4a and line 7b, you may link to the appropriate statement needed to list information.
See the IRS instruct
Additional Information
Para obtener la versin en espaol de este artculo de Knowledge Base, haga clic aqu:Completando la forma 3115 (Application for Change in Accounting Method)
Tags: federal,form