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Instruction 3115: Instructions for Form 3115, Application for Change in Accounting Method

Product number
Instruction 3115
Title
Instructions for Form 3115, Application for Change in Accounting Method
Type
Instructions
Issuing body
Internal Revenue Service (irs.gov)
Revision (per IRS index)
Dec 2022
Open official PDF on irs.gov
The number, title, and revision date above are reproduced verbatim from the official IRS index (captured July 2026). Newer revisions may exist — check irs.gov. This page adds no instructions or commentary. Not tax or legal advice.