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Screen 3115-2 - Automatic Change and Section 481(a) (1120)
Information For All Requests (Continued)
Is the federal income tax return before appeals or federal court?
By default, the No checkbox on Form 3115 is marked. Selecting a code changes this to the Yes checkbox.
Method of accounting requesting to change an issue under consideration by appeals office
Use the statement to enter an explanation if the method the applicant is requesting to change is an issue under consideration by Appeals and/or a federal court. If you complete this field, the Yes checkbox is marked on Form 3115 and the explanation prints with the return.
If change in accounting method in past 5 years…
If a description and the year of change are entered in the statement, the Yes checkbox is marked on the form and the explanation prints with the return. Otherwise, the No checkbox is marked.
Name, type of request and specific issue if request pending for private letter ruling, etc.
Use the statement to enter the required information if the applicant has a request pending for a private letter ruling, change in accounting method, or technical advice. The Yes checkbox on the form is marked and the required information prints with the return. Otherwise, the No checkbox is marked.
Explanation if proposed method will not be used for taxpayer's books and records
Use the statement to enter an explanation if the proposed method of accounting will not be used for the taxpayer's books and records The No checkbox on Form 3115 is marked and the explanation prints with the return. Otherwise, the Yes checkbox is marked.
Information For Advance Consent Request
Explanation if any members of the consolidated group do not use the proposed method
Enter an explanation in the statement dialog if all members of the consolidated group do not use the proposed method of accounting. If the
Name of applicant, excluding the Parent, if member of a consolidated return
field in the 3115 screen is not completed, the question on Form 3115 is left blank.User fee
If filing under the advance consent request, enter the user fee in this field.
note
Electronic filing note:
The IRS does not allow Form 3115 to be electronically filed if you are required to pay a user fee. These returns must be filed on paper.