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Screen 3115 - Change in Accounting Method (1065)
Show all hidden content
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.