OMB
.report
Search
Form 3115--Application for Change in Accounting Method
Rev. Proc. 2007-48 Rotable Spare Parts Safe Harbor Method
OMB: 1545-2070
IC ID: 226401
OMB.report
TREAS/IRS
OMB 1545-2070
ICR 201703-1545-019
IC 226401
( )
⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-2070 can be found here:
2024-08-27 - Extension without change of a currently approved collection
2023-02-07 - Reinstatement with change of a previously approved collection
Documents and Forms
Document Name
Document Type
Form Form 3115
Form 3115--Application for Change in Accounting Method
Form
Instructions (Form 3115)--Application for Change In Accounting Method.pdf
Instruction
Form 3115 Application for Change in Accounting Method
Form 3115--Application for Change In Accounting Method.pdf
Form
Burden Form 3115.PDF
Burden
IC Document
Information Collection (IC) Details
View Information Collection (IC)
IC Title:
Form 3115--Application for Change in Accounting Method
Agency IC Tracking Number:
Is this a Common Form?
No
IC Status:
New
Obligation to Respond:
Required to Obtain or Retain Benefits
CFR Citation:
26 CFR 1.451-5c(a)
26 CFR 1.451-5c(b)
26 CFR 1.451-5c(c)
Information Collection Instruments:
Document Type
Form No.
Form Name
Instrument File
URL
Available Electronically?
Can Be Submitted Electronically?
Electronic Capability
Form
Form 3115
Application for Change in Accounting Method
Form 3115--Application for Change In Accounting Method.pdf
Yes
No
Fillable Printable
Instruction
Instructions (Form 3115)--Application for Change In Accounting Method.pdf
Yes
No
Printable Only
Federal Enterprise Architecture Business Reference Module
Line of Business:
General Government
Subfunction:
Taxation Management
Privacy Act System of Records
Title:
FR Citation:
Number of Respondents:
300
Number of Respondents for Small Entity:
0
Affected Public:
Private Sector
Private Sector:
Businesses or other for-profits
Percentage of Respondents Reporting Electronically:
0 %
Approved
Program Change Due to New Statute
Program Change Due to Agency Discretion
Change Due to Adjustment in Agency Estimate
Change Due to Potential Violation of the PRA
Previously Approved
Annual Number of Responses for this IC
300
0
300
0
0
0
Annual IC Time Burden (Hours)
29,094
0
29,094
0
0
0
Annual IC Cost Burden (Dollars)
0
0
0
0
0
0
Documents for IC
Title
Document
Date Uploaded
Burden
Burden Form 3115.PDF
04/14/2017
Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.