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Instructions for Form 3115 (12/2003)
Application for Change in Accounting Method
Revised: 12/2003
Table of Contents
Instructions for Form 3115 - Introductory Material
General Instructions
Purpose of Form
Who Must File
When and Where To File
Late Application
Specific Instructions
Name(s) and Signature(s)
Identification Number
Principal Business Activity Code
Address
Contact Person
Type of Accounting Method Change Requested
Part I—Information For Automatic Change Request
Automatic Change Request Scope Limitations
Part II—Information For All Requests
Part III—Information For Advance Consent Request
Advance Consent Request Scope Limitations
Part IV—Section 481(a) Adjustment
Schedule A—Change in Overall Method of Accounting
Part I—Change in Overall Method
Part II—Change to the Cash Method For Advance Consent Request
Schedule B—Change in Reporting Advance Payments
Schedule C—Changes Within the LIFO Inventory Method
Part I—General LIFO Information
Schedule D—Change in the Treatment of Long-Term Contracts Under Section 460, Inventories, or Other Section 263A Assets
Part I—Change in Reporting Income From Long-Term Contracts
Part II—Change in Valuing Inventories Including Cost Allocation Changes
Part III—Method of Cost Allocation
Schedule E—Change in Depreciation or Amortization
List of Automatic Accounting Method Changes
Instructions for Form 3115 - Notices
Privacy Act and Paperwork Reduction Act Notice.
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