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Screen 3115-3 - Change in Overall Method & Defer Method for Advance Payment (1065)
Overview
Change in Overall Method of Accounting
Use this section to complete Form 3115, Schedule A, Part I.
Present method
Enter
X
in Cash
or Accrual
to select the present method. If the present method is a hybrid of the cash and accrual methods, use the statement for Description if hybrid
to describe the method. Select only one present method.Proposed method
Enter
X
in Cash
or Accrual
to select the proposed method. If the proposed method is a hybrid of the cash and accrual methods, use the statement for Description if hybrid
to describe the method. Select only one proposed method.Report “None” if the following have no amount as of the close of the preceding tax year
Enter
X
to report “None” on Form 3115, Schedule A, Part I, lines 1a through 1g when no amounts are entered for those lines. Lines 1a through 1g default to blank when you don't enter amounts.