Instructions For Form 3115 (Rev. December 2015) (Page 2 of 23) in pdf

Generally, a filer must file a separate Form 3115 for each

Internal Revenue Service

applicant seeking consent to change a method of accounting. A

Control Clerk

separate Form 3115 and user fee (for non-automatic change

CC:IT&A, Room 4512

requests) must be submitted for each applicant and each

1111 Constitution Ave., NW

separate trade or business of an applicant, including a qualified

Washington, DC 20224

subchapter S subsidiary (QSub) or a single-member limited

liability company (LLC), requesting a change in method of

In specified circumstances, you are required to send

accounting. See section 9.02 of Rev. Proc. 2016-1.

additional copies of Form 3115 to another IRS

address. For example, another copy of Form 3115

However, identical changes in methods of accounting for two

CAUTION

would be sent, when an applicant is under examination, before

or more of the following in any combination may be included in a

an Appeals office, before a federal court, or is a certain foreign

single Form 3115:

corporation or certain foreign partnership. See section 6.03(3) of

1. Members of a consolidated group;

Rev. Proc. 2015-13 for more information. See also Part II, lines 6

2. Separate and distinct trades or businesses (for purposes

and 8, later.

of Regulations section 1.446-1(d)) of that entity or member(s) of

Address Chart for Form 3115

a consolidated group. Separate and distinct trades or

businesses include QSubs and single-member LLCs;

File Form 3115 at the applicable IRS address listed below.

3. Partnerships that are wholly-owned within a consolidated

group; and

A non-automatic change

An automatic change

request

request (Form 3115 copy)

4. CFCs and 10/50 corporations that do not engage in a

Delivery by mail

Internal Revenue Service

trade or business within the United States where (i) all controlling

Attn: CC:PA:LPD:DRU

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domestic shareholders (as provided in Regulations section

P.O. Box 7604

PIN Team Mail Stop 97

1.964-1(c)(5)) of the CFCs and of the 10/50 corporations, as

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Covington, KY 41011-1424

applicable, are members of the consolidated group; or (ii) the

Washington, DC 20044

taxpayer is the sole controlling domestic shareholder of the

Delivery by

Internal Revenue Service

CFCs or of the 10/50 corporations.

private delivery

Attn: CC:PA:LPD:DRU

201 West Rivercenter Blvd.

service

Room 5336

PIN Team Mail Stop 97

For information on what is an identical change in method of

1111 Constitution Ave., NW

Covington, KY 41011-1424

accounting, see section 15.07(4) of Rev. Proc. 2016-1.

Washington, DC 20224

When and Where To File

Automatic change requests. Except if instructed differently,

Late Application

you must file Form 3115 under the automatic change procedures

In general, a filer that fails to timely file a Form 3115 will not be

in duplicate as follows.

granted an extension of time to file except in unusual and

Attach the original Form 3115 to the filer's timely filed

compelling circumstances. See section 6.03(4)(b) of Rev. Proc.

(including extensions) federal income tax return for the year of

2015-13 and the Regulations section 301.9100-3 for the

change. The original Form 3115 attachment does not need to be

standards that must be met. For information on the period of

signed.

limitations, see section 5.03(2) of Rev. Proc. 2016-1.

File a copy of the signed Form 3115 to the address provided

in the address chart on this page, no earlier than the first day of

However, an automatic 6-month extension from the due date

the year of change and no later than the date the original is filed

(excluding any extension) of the federal income tax return to file

with the federal income tax return for the year of change. This

Form 3115 may be available for automatic change requests. For

signed Form 3115 may be a photocopy. For more on the

details, see section 6.03(4)(a) of Rev. Proc. 2015-13 and

signature requirement, see the Name(s) and Signature(s)

Regulations section 301.9100-2.

section, later.

The IRS does not send acknowledgements of receipt for

An applicant submitting a ruling request for an extension of

automatic change requests.

time to file Form 3115 must pay a user fee for its extension

request and, in the case of a non-automatic change request,

For filing procedures relating to automatic change

also a separate user fee for its accounting method change

requests for certain foreign corporations and foreign

TIP

request. For the schedule of user fees, see (A)(3)(b), (A)(4), and

partnerships, see section 6.03(1)(a)(ii) and (iii) of Rev.

(A)(5)(d) in Appendix A of Rev. Proc. 2016-1.

Proc. 2015-13.

Useful Items

Non-automatic change requests. You must file Form 3115

You can refer to these items for more information on changing a

under the non-automatic change procedures during the tax year

method of accounting.

for which the change is requested, unless otherwise provided by

published guidance. See section 6.03(2) of Rev. Proc. 2015-13.

Revenue Procedures (Rev. Proc.)

File Form 3115 with the IRS National Office at the address listed

in the Address Chart. File Form 3115 as early as possible during

Rev. Proc. 2016-1. See

Rev. Proc.

2016-1. This Rev. Proc.

the year of change to provide adequate time for the IRS to

provides specific and additional procedures for requesting a

respond prior to the due date of the filer's return for the year of

change in method of accounting.

change.

Rev. Proc. 2015-13. See

Rev. Proc.

2015-13. This Rev. Proc.

The IRS normally sends an acknowledgment of receipt within

provides the automatic and non-automatic method change

60 days after receiving a Form 3115 filed under the

procedures to obtain consent of the Commissioner to change a

non-automatic change procedures. If the filer does not receive

method of accounting.

an acknowledgment of receipt for an advance request within 60

days, the filer can inquire to:

Rev. Proc. 2015-14. See

Rev. Proc.

2015-14. This Rev. Proc.

contains a list of accounting method changes that may be

eligible to file under the automatic method change procedures.

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Instructions For Form 3115 (Rev. December 2015) Page 2

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