3115 Info Request

3115 Info Request

Form 3115 is used to request a change in an accounting method, which is often necessary for Cost Segregations, the §179D Energy Efficient Commercial Building Deduction, or making changes under the Tangible Property Regulations. This document requests information necessary to complete Form 3115. Most of this information can be found on the tax return.

Your information is private, secured and encrypted

Tax Filer Infomation
Legal Entity Name*
Identification Number (EIN)*
Principal Business Activity Code*
Entity Address: Number, Street, Suite*
Entity Address: City, State, Zip*
Type of Applicant*
Method of Accounting*

CPA Information
Tax Preparer Name
Tax Preparer Firm Name
Tax Preparer Address: Number, Street, Suite
Tax Preparer Address: City, State, Zip
Tax Preparer: Phone
Tax Preparer: Email

1. Does the applicant (or any present or former consolidated group in which the applicant was a member during the applicable tax year(s)) have any federal income tax return(s) under examination?*
Yes No

2. Does the applicant (or any present or former consolidated group in which the applicant was a member during the applicable tax year(s)) have any federal income tax return(s) before Appeals and/or a federal court?
Yes No

3. If, for federal income tax purposes, the applicant is either an entity (including a limited liability company) treated as a partnership or an S corporation, is it requesting a change from a method of accounting that is an issue under consideration in an examination, before Appeals, or before a Federal court, with respect to a Federal income tax return of a partner, member, or shareholder of that entity?
Yes No N/A

4. Has the applicant, its predecessor, or a related party requested or made (under either an automatic or non-automatic change procedure) a change in method of accounting within any of the five tax years ending with the tax year of change? If Yes, please provide Form 3115s.
Yes No

5. Does the applicant, its predecessor, or a related party currently have pending any request (including any concurrently filed request) for a private letter ruling, change in method of accounting, or technical advice?
Yes No

6. Will the proposed method of accounting be used for the applicant’s books and records and financial statements?
Yes No

Please describe anything that may affect the completion of Form 3115, such as having a fiscal year end, making an ADS election, having a technical termination, or being a single-member LLC where the filer and applicant are different: