Screen 3115-2 - Change in Accounting Method (990)

Information For All Requests (Continued)

Item being changed
Enter an explanation for the item/items changing to a special method when the overall method is not changing.
Explanation if proposed method will not be used for taxpayer’s books and records
Use the statement to mark the No checkbox on Form 3115 and print the explanation with the return. Otherwise, it marks Yes.

Information For Advance Consent Request

If yes, explain why submitting request under advance consent procedures
Enter an explanation in the statement if the applicant is submitting a request under advance consent procedures. The explanation prints with the return.
User fee
Enter the user fee here if you are filing under the advance consent request. You can't include Form 3115 in the e-file if the user is required to pay a fee, you can only paper file.

Section 481(a) Adjustment

Any part of adjustment attributable to transactions between members of an affiliated group
Enter an explanation to mark the Yes checkbox on Form 3115 and print the explanation with the return. Otherwise the No checkbox will mark.
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