Application for Change in Accounting Method

• Privacy Act and Paperwork Reduction Act Notice.
• General Instructions
• Purpose of Form
• Automatic Change Procedures
• Who Must File
• When and Where To File
• User Fee
• Late Application
• Specific Instructions
• Page 1
• Identification Number
• Address
• Person To Contact
• Type of Accounting Method
• Signature
• Pages 2 and 3
• Schedule A
• Part I - Change in Overall Method
• Part II - Change to the Cash Method
• Schedule B
• Part III - Change to Inventory Price Index Computation (IPIC) Method
• Schedule C
• Part I - Change in Reporting Income
• Part II - Change in Valuing Inventories
• Part III - Method of Cost Allocation
• 1. Allocating Direct and Indirect Costs
• 2. Allocating Mixed Service Costs
• 3. Capitalizing Additional Section 263A Costs
• Schedule D
• Part I - Change in Reporting
• Part II - Change in Depreciation
• When Not To File Form 3115

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