Triva isn't available right now.
Check out the support page for our phone number and hours
Legal
Recommended Products
-
CoCounsel
Move faster and accomplish more with a professional-grade, generative AI assistant that transforms the way you work. Thomson Reuters CoCounsel is with you every step of the way, backed by authoritative content and industry-leading expertise.
-
Westlaw
Conduct legal research efficiently and confidently using trusted content, proprietary editorial enhancements, and advanced technology.
-
Practical Law
Accelerate how you find answers with powerful generative AI capabilities and the expertise of 650+ attorney editors. With Practical Law, access thousands of expertly maintained how-to guides, templates, checklists, and more across all major practice areas.
Questions? We are here to help
Tax & Accounting
-
Top products for corporations
-
Top products for accounting firms
Recommended Products
-
CoCounsel Tax, Audit, Accounting
Move faster and accomplish more with a professional-grade, generative AI assistant that transforms the way you work. Thomson Reuters CoCounsel is with you every step of the way, backed by authoritative content and industry-leading expertise.
-
UltraTax CS
Provides a full line of federal, state, and local programs. Save time with tax planning, preparation, and compliance.
-
1040SCAN
Automate work paper preparation and eliminate data entry
Questions? We are here to help
Trade & Supply
Recommended Products
-
Foreign Trade Zone Management
Software that keeps supply chain data in one central location. Optimize operations, connect with external partners, create reports and keep inventory accurate.
-
Indirect Tax
Automate sales and use tax, GST, and VAT compliance. Consolidate multiple country-specific spreadsheets into a single, customizable solution and improve tax filing and return accuracy.
Questions? We are here to help
Risk & Fraud
Recommended Products
-
CLEAR
Search volumes of data with intuitive navigation and simple filtering parameters. Prevent, detect, and investigate crime.
-
Fraud Detect
Identify patterns of potentially fraudulent behavior with actionable analytics and protect resources and program integrity.
-
ID Risk Analytics
Analyze data to detect, prevent, and mitigate fraud. Focus investigation resources on the highest risks and protect programs by reducing improper payments.
Questions? We are here to help
News & Media
Recommended Products
-
Reuters Connect
Around the globe, with unmatched speed and scale, Reuters Connect gives you the power to serve your audiences in a whole new way.
-
Reuters Plus - Content Studio
Reuters Plus, the commercial content studio at the heart of Reuters, builds campaign content that helps you to connect with your audiences in meaningful and hyper-targeted ways.
-
Reuters.com Platform
Reuters.com provides readers with a rich, immersive multimedia experience when accessing the latest fast-moving global news and in-depth reporting.
Questions? We are here to help
Books
Recommended Products
-
What's new in legal products
Shop our latest titles
-
Shop tax customer favorites
ProView Quickfinder favorite libraries
Questions? We are here to help
Developers
-
APIs by industry
-
Related sites
-
United States Support
-
International support
-
New releases
-
Join a TR community
-
Free trials & demos
Screen 3115 - Change in Accounting Method (1065)
Overview
note
You may be required to file two copies of Form 3115. One copy of Form 3115 is attached to Form 1065 and the second copy (if required) is filed separately directly with the IRS. The copy filed with Form 1065 is included in the electronic file. The second copy isn't electronically filed and will need to still be separately paper filed with the IRS.
General Information
note
Form 3115 prints only when specific information exists. For an automatic change request, you'll need to enter a change number in the statement for
Designated automatic accounting method change number (“DCN”) for the requested change
or the description and citation in the statement for Description and citation of requested change, if the change has no DCN
, if there isn't a change number. For all other requests, you'll need to complete either Type of accounting method change being requested
or Other (specify)
.Private delivery service mailing address
Enter
X
to indicate Form 3115 is being mailed to the IRS using a private delivery service in the Form 3115 filing instructions and to suppress the Form 3115 mailing slipsheet.IRS Service Center to file Form 3115 copy (Force)
Enter
1
to force mailing to Washington D.C. or 2
to force mailing to Ogden, UT. By default, automatic requests mail to Ogden, UT and all other requests mail to Washington D.C.Information for Automatic Change Request
Designated automatic accounting method change number (“DCN”) for the requested change / Description and citation of requested change, if the change has no DCN
Use the statement attached to
Designated automatic accounting method change number (“DCN”) for the requested change
to enter the requested change number(s) for the automatic change request. If the type of change isn't listed available, use the statement for Description and citation of requested change, if the change has no DCN
.Information for All Requests
Did or will the applicant cease to engage in trade or business or terminate?
If you enter
Yes
, the partnership isn't eligible to change its method of accounting. Use the If yes, explain
statement to explain why the partnership is eligible to change its method of accounting.