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CoCounsel Legal
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Powerful software designed for law enforcement, compliance, risk, and fraud investigators. Conduct thorough investigations with ease using our intuitive online investigation software. Efficiently, prevent, detect, and solve crime.
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2026 SKILLS Showcase
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Ghosts on the ledger
Payroll fraud is a major compliance risk. Learn how payroll analytics and AI-powered tools can help exorcise phantom employees and employers.
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Future of professionals report 2025
The Thomson Reuters Future of Professionals Report 2025 reveals how AI continues to shape professional work — and what it takes to get ahead. This year’s report shows that increased efficiency, productivity, and cost savings top the list of benefits professionals attribute to AI, making it indispensable for organizations facing rapid change.
Screen 3115-3 - Change in Overall Method & Defer Method for Advance Payment (1065)
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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.