The IRS posted a revised Form 3115, “Application for Change in Accounting Method,” and accompanying instructions to its website. The IRS posted a revised Form 3115, “Application for Change in Accounting Method,” and accompanying instructions to its website.
The new Form 3115 and instructions contain revisions that incorporate modifications and additions to the accounting method change procedures outlined in Rev. Proc. 2015-13 and Rev. Proc. 2015-14.
Some of the more significant changes contained in the Form 3115 and instructions include:
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