Application for Change in Accounting Method

ICR 201108-1545-007

OMB: 1545-0152

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2011-08-03
Supplementary Document
2011-08-03
IC Document Collections
IC ID
Document
Title
Status
39640 Modified
ICR Details
1545-0152 201108-1545-007
Historical Active 200807-1545-028
TREAS/IRS
Application for Change in Accounting Method
Extension without change of a currently approved collection   No
Regular
Approved without change 12/19/2011
Retrieve Notice of Action (NOA) 10/27/2011
  Inventory as of this Action Requested Previously Approved
12/31/2014 36 Months From Approved 12/31/2011
16,743 0 16,743
929,066 0 929,066
0 0 0

Form 3115 is used by taxpayers who wish to change their method of computing their taxable income. The form is used by the IRS to determine if electing taxpayers have met the requirements and are able to change to the method requested.

US Code: 26 USC 446(e) Name of Law: Requirement respecting change of accounting method.
  
None

Not associated with rulemaking

  76 FR 30432 05/25/2011
76 FR 66355 10/26/2011
No

1
IC Title Form No. Form Name
Application for Change in Accounting Method 3115 Application for Change in Accounting Method

  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 16,743 16,743 0 0 0 0
Annual Time Burden (Hours) 929,066 929,066 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$17,649
No
No
No
No
No
Uncollected
Neal Dickman 2026225013

  No

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
10/27/2011


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