Screen 3115-2 - Automatic Change and Section 481(a) (1065)

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Information for Non-Automatic Change Request

User fee attached to this application
If filing for a non-automatic change, enter the user fee remitted with Form 3115 for the Form 3115 filing instructions.

Section 481(a) Adjustment

Elect to take entire section 481(a) adjustment into account in year of change?
Enter
1
for Yes or
2
for No if the IRC section 481(a) adjustment is an increase to income of less than $50,000 and the partnership elects to take the entire amount of the adjustment into account in the year of change.
note
The section 481(a) adjustment reports on Form 3115 only. There's no adjustment to the partnership return.

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