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for the change in the applicant’s final year (see Part III, line 21)

applicants filing under the automatic change request

in determining whether to approve the requested change.

procedures, attach to the Form 3115 submitted with the filer’s

income tax return a written statement certifying that (a) the

Note: For lines 4a, 4b, 4c, 5a, 5c, and 6, the reference to

written consent was obtained from the director and (b) the

“applicant” includes the applicant and any present or former

applicant will retain a copy of the consent for inspection by the

consolidated group in which the applicant was a member during

IRS. For further details, see section 6.01(4) of Rev. Proc. 97-27,

the applicable tax year(s). A reference to “applicable tax years”

as modified by Rev. Proc. 2009-39, or section 6.03(4) of Rev.

includes any tax years for which the applicant’s present or

Proc. 2008-52, as modified by Rev. Proc. 2009-39, as

former consolidated group is under examination, before an

applicable.

Appeals office, and/or before a federal court if the applicant was

a member of the group in those tax years. For each of the

Line 4e. The following exceptions apply to the under

applicable lines (4a, 4b, 4c, 5a, 5c, and/or 6), attach to Form

examination scope limitations:

•

3115 a list of the beginning and ending dates of the tax year(s)

90-day window period. A Form 3115 may be filed under

that the applicant (including its present and former consolidated

Rev. Proc. 97-27 or Rev. Proc. 2008-52 for an applicant under

group) is under examination, before an Appeals office, and/or

examination during the first 90 days of any tax year if the

before a federal court. If the method of accounting the applicant

applicant has been under examination for at least 12

is requesting to change is an issue either under consideration,

consecutive months as of the first day of the tax year. The

placed in suspense, or pending for any tax year under

90-day window period does not apply if the method the

examination, or if the method of accounting the applicant is

applicant is requesting to change is an issue under

requesting to change is an issue under consideration by an

consideration or placed in suspense by the examining agent.

Appeals office or by a federal court, indicate the applicable tax

For further details, including special rules for CFCs and 10/50

year(s).

corporations, see section 6.01(2) of Rev. Proc. 97-27, as

modified by Rev. Proc. 2009-39, or section 6.03(2) of Rev.

Line 4a. The applicant is under examination if it has a federal

Proc. 2008-52, as modified by Rev. Proc. 2009-39, as

income tax return under examination (including while the

applicable.

taxpayer has a refund or credit under review by the Joint

•

120-day window period. A Form 3115 may be filed under

Committee on Taxation, and while the taxpayer participates in

Rev. Proc. 97-27 or Rev. Proc. 2008-52 for an applicant under

the Compliance Assurance Process) on the date the Form 3115

examination during the 120-day period following the date an

is filed. For more information, see sections 3.07 and 4.02(2) of

examination ends regardless of whether a subsequent

Rev. Proc. 97-27, as modified by Rev. Proc. 2002-19, and Rev.

examination has commenced. For the definition of when an

Proc. 2009-39; or sections 3.08 and 4.02(1) of Rev. Proc.

examination ends, see section 3.07 of Rev. Proc. 97-27, as

2008-52, as modified by Rev. Proc. 2009-39, as applicable.

modified by Rev. Proc. 2009-39, or section 3.08 of Rev. Proc.

Line 4b. The applicant’s method of accounting is an issue

2008-52, as modified by Rev. Proc. 2009-39, as applicable. The

under consideration if the examining agent has given the

120-day window period does not apply if the method the

applicant written notification specifically citing the treatment of

applicant is requesting to change is an issue under

the item as an issue under consideration (or for a CFC or 10/50

consideration or placed in suspense by the examining agent.

corporation, if any controlling domestic shareholder receives

Enter the ending date of the examination that qualifies the

notification that the treatment of a distribution or deemed

applicant to file under the 120-day window. For further details,

distribution from the foreign corporation, or the amount of its

including special rules for CFCs and 10/50 corporations, see

earnings and profits or foreign taxes deemed paid is an issue

section 6.01(3) of Rev. Proc. 97-27, as modified by Rev. Proc.

under consideration). For further details, see section 3.08 of

2009-39, or section 6.03(3) of Rev. Proc. 2008-52, as modified

Rev. Proc. 97-27, as modified by Rev. Proc. 2009-39, or section

by Rev. Proc. 2009-39, as applicable.

3.09 of Rev. Proc. 2008-52 as modified by Rev. Proc. 2009-39,

Line 5a. If the applicant has any federal income tax return

as applicable. The applicant’s method of accounting is an issue

before an Appeals office and/or a Federal court, refer to

placed in suspense if the examining agent has given the

sections 6.02 and 6.03 of Rev. Proc. 97-27, as modified by Rev.

applicant written notification that the issue is placed in

Proc. 2002-19, and Rev. Proc. 2009-39, or sections 6.04 and

suspense. Answering Line 4b satisfies the requirement in

6.05 of Rev. Proc. 2008-52, as modified by Rev. Proc. 2009-39,

section 6.01(2)(b) or 6.01(3)(b) of Rev. Proc. 97-27, as modified

as applicable.

by Rev. Proc. 2009-39, if applicable, to attach a separate

Line 5c. Except as otherwise provided in IRS published

statement.

guidance, an applicant that is requesting to change a method of

Line 4c. The applicant’s method of accounting is an issue

accounting that is an issue under consideration by an Appeals

pending if the IRS has given the applicant (or in the case of a

office and/or a Federal court does not receive audit protection

CFC or 10/50 corporation, any controlling domestic

for the requested change. For further details, see sections 6.02

shareholders of a CFC or 10/50 corporation) written notification

and 6.03 of Rev. Proc. 97-27, as modified by Rev. Proc.

indicating that an adjustment is being made or will be proposed

2002-19, and Rev. Proc. 2009-39, or sections 6.04 and 6.05 of

with respect to the applicant’s method of accounting for the tax

Rev. Proc. 2008-52, as modified by Rev. Proc. 2009-39, as

year(s) under examination. See section 6.03(6) of Rev. Proc.

applicable.

2008-52, as modified by Rev. Proc. 2009-39. Attach a copy of

this written notification to Form 3115. For further details, see

Line 6. The information requested on line 6 may be provided

section 6.01(5) of Rev. Proc. 97-27, as modified by Rev. Proc.

in an attachment that includes the information requested on line

2002-19, and Rev. Proc. 2009-39, or section 6.03(6) of Rev.

4f and/or line 5a, as applicable.

Proc. 2008-52, as modified by Rev. Proc. 2009-39, as

Line 8. A taxpayer does not receive audit protection under

applicable.

certain circumstances described in sections 6.01(5), 6.02, 6.03,

Line 4d. A filer may request to change a method of accounting

or 9.02 of Rev. Proc. 97-27, as modified by Rev. Proc. 2002-19,

for an applicant that is under examination if the director

and Rev. Proc. 2009-39, or in sections 4.02(7)(b), 6.03(6), 6.04,

consents to the filing of Form 3115. (See section 1.01(3) of

6.05, or 7.02 of Rev. Proc. 2008-52, as modified by Rev. Proc.

Rev. Proc. 2010-1 for the definition of director.) The director will

2009-39. If filing under the automatic change request

consent to the filing of Form 3115 unless, in the opinion of the

procedures, also review the applicable accounting method

director, the method of accounting to be changed would

change section in the Appendix of Rev. Proc. 2008-52, or the

ordinarily be included as an item of adjustment in the year(s) for

procedures in other IRS published guidance, if applicable, to

which the applicant is under examination. Submit a request for

determine if the applicable section of the APPENDIX of Rev.

the consent of the director to the examining agent. If the

Proc. 2008-52 or other available IRS published guidance states

director consents to the filing of Form 3115, attach the consent

that the applicant does not receive audit protection with the

to the Form 3115 filed with the IRS National Office. Also, submit

requested change. If “Yes” is answered to the question on line

the director copy of Form 3115 to the examining agent at the

8, attach an explanation, including the applicable provision of

same time Form 3115 is filed with the IRS National Office. For

Rev. Proc. 97-27, as modified by Rev. Proc. 2002-19, and Rev.

-5-

Instructions For Form 3115 - Application For Change In Accounting Method - Internal Revenue Service - 2009 Page 5

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