Instructions For Form 3115 (Rev. December 2015) (Page 3 of 23) in pdf

3115. Also enter the name of the separate and distinct trade or

Rev. Proc. 2015-20. See

Rev. Proc.

2015-20. This Rev. Proc.

business requesting a change in method of accounting on the

allows an eligible small business taxpayer to make certain

fourth line. In the signature section, enter the signature of the

tangible property changes without filing Form 3115.

individual who has personal knowledge of the facts and authority

Other Item

to bind the separate and distinct trade or business of the entity in

the matter, and that person's name and official title in the space

Pub. 538, Accounting Periods and Methods. See Pub. 538,

provided.

Accounting Periods and Methods. This publication provides

CFC or 10/50 Corporation. For a CFC or 10/50 corporation

general information on accounting methods.

with a U.S. trade or business, follow the same rules as for other

corporations. For a CFC or 10/50 corporation that does not have

Specific Instructions

a U.S. trade or business, Form 3115 filed on behalf of its

controlling domestic shareholder(s) (or common parent) must be

Name(s) and Signature(s)

signed by an authorized officer of the designated (controlling

domestic) shareholder that retains the jointly executed consent

Enter the name of the filer on the first line of page 1 of Form

as provided for in Regulations section 1.964-1(c)(3)(ii). If there is

3115.

more than one shareholder, the statement described in

Regulations section 1.964-1(c)(3)(ii) must be attached to the

In general, the filer of Form 3115 is the applicant. However, in

application. Also, the controlling domestic shareholder(s) must

circumstances where Form 3115 is filed on behalf of the

provide the written notice required by Regulations section

applicant, enter the filer's name and identification number on the

1.964-1(c)(3)(iii). If the designated (controlling domestic)

first line of Form 3115 and enter the applicant's name and

shareholder is a member of a consolidated group, then an

identification number on the fourth line. Receivers, trustees, or

authorized officer of the common parent corporation must sign.

assignees must sign any Form 3115 they are required to file.

Estates or trusts. Enter the name of the estate or trust on the

If Form 3115 is filed for multiple (i) applicants in a

first line of Form 3115. In the signature section, enter the

consolidated group of corporations, (ii) CFCs, (iii) wholly-owned

signature of the fiduciary, personal representative, executor,

partnerships within a consolidated group, and/or (iv) separate

administrator, etc., who has personal knowledge of the facts and

and distinct trades or businesses (including QSubs, or

legal authority to bind the estate or trust in the matter, and that

single-member LLCs), attach a schedule listing each applicant

person's official title in the space provided.

and its identification number (where applicable). This schedule

Exempt organizations. Enter the name of the organization on

may be combined with the information requested for Part III,

the first line of Form 3115. In the signature section, enter the

line 24a (regarding the user fee) and Part IV (section 481(a)

signature of a principal officer or other person who has personal

adjustment). If multiple names and signatures are required (for

knowledge of the facts and authority to bind the exempt

example, in the case of CFCs—see instructions below), attach a

organization in the matter, and that person's name and official

schedule labeled “SIGNATURE ATTACHMENT” to Form 3115,

title in the space provided.

signed under penalties of perjury using the same language as in

the declaration on page 1 of Form 3115.

Preparer (other than filer/applicant). If the individual

preparing Form 3115 is not the filer or applicant, the preparer

Individuals. If Form 3115 is filed for a couple who file a joint

also must sign, and include the firm's name, where applicable.

income tax return, enter the names of both spouses on the first

Generally, for both automatic and non-automatic changes, the

line and the signatures of both spouses on the signature line.

preparer (if not the filer or applicant) must sign the original and

Partnerships. Enter the name of the partnership on the first line

copies of Form 3115. If Form 3115 is e-filed, the preparer need

of Form 3115. In the signature section, include the signature of

not sign the original e-filed Form 3115 but must still complete the

one of the general partners or limited liability company members

preparer information and if applicable, must sign the duplicate

who has personal knowledge of the facts and who is authorized

automatic Form 3115 copy.

to sign. Enter that person's name and official title in the space

Identification Number

provided. If the authorized partner is a member of a consolidated

group, then an authorized officer of the common parent

Enter the filer's taxpayer identification number on the first line of

corporation with personal knowledge of the facts must sign.

Form 3115 as follows.

Non-consolidated corporations, personal service corpora-

Individuals enter their social security number (SSN). For a

tions, S corporations, cooperatives, and insurance compa-

resident or non-resident alien, enter an individual taxpayer

nies. Enter the name of the filer on the first line of Form 3115. In

identification number (ITIN). If Form 3115 is for a couple who file

the signature section, enter the signature of the officer who has

a joint return, enter the identification numbers of both spouses.

personal knowledge of the facts and authority to bind the filer in

All others, enter the employer identification number (EIN).

the matter. Enter that officer's name and official title in the space

If the filer is the common parent corporation of a consolidated

provided.

group of corporations, enter the EIN of the common parent on

the first line of Form 3115. Enter the EIN of the applicant on the

Consolidated group of corporations. Enter the name of the

fourth line if a member of the consolidated group other than, or in

common parent corporation on the first line of Form 3115. Also

addition to, the common parent is requesting the change in

enter the name(s) of the applicant(s) on the fourth line if a

method of accounting.

member of the consolidated group other than, or in addition to,

If the common parent is filing Form 3115 on behalf of multiple

the parent corporation is requesting a change in method of

applicants in a consolidated group of corporations, multiple

accounting. In the signature section, enter the signature of the

CFCs or 10/50 corporations, or multiple and distinct trades or

officer of the common parent corporation who has personal

businesses of a member (including QSubs, or single-member

knowledge of the facts and authority to bind the common parent

LLCs), attach a schedule listing each applicant and its

corporation in the matter, and that officer's name and official title

identification number (if applicable).

in the space provided.

If the applicant is a foreign entity that is not otherwise required

Separate and distinct trade or business of an entity. Enter

to have or obtain an EIN, enter “Not applicable” in the space

the name of the entity (or common parent corporation if the entity

provided for the identifying number.

is a member of a consolidated group) on the first line of Form

-3-

Instructions For Form 3115 (Rev. December 2015) Page 3

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