IRS Revises Form 3115

Tax Law and News IRS

IRS Announcement 2016-14 informs taxpayers and practitioners that the IRS has revised Form 3115, Application for Change in Accounting Method, and its instructions. The Form 3115 (Rev. December 2015) replaces the December 2009 version.

For more information about the change, transition period and transition guidance, click here.

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