Requirements Respecting the Adoption or Change of Accounting Method, Extensions of Time to Make Elections

This document contains previously approved final regulations providing the procedures for requesting an extension of time to make certain elections under the Internal Revenue Code. In addition, the regulations provide the standards that the Commissioner will use in determining whether to grant taxpayers extensions of time to make certain elections including changes in accounting method and accounting period.

The latest form for Requirements Respecting the Adoption or Change of Accounting Method, Extensions of Time to Make Elections expires 2022-02-28 and can be found here.