Instructions for Form 3115›(Rev. December 2022)
! 2015-13, 2015-5 I.R.B. 419 (as clarified and modified by
1222 Inst 3115 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
CAUTION Rev. Proc. 2015-33, 2015-24 I.R.B. 1067, and as
modified by Rev. Proc. 2021-34, 2021-35 I.R.B. 337; Rev. Proc. 2021-26, 2021-22 I.R.B. 116; by Rev. Proc. 2017-59, 2017-48 I.R.B. 543, and section 17.02 of Rev. Proc. 2016-1, 2016-1 I.R.B. 1), or any successor.
All references to Rev. Proc. 2022-14 and the List of Automatic Changes are to Rev. Proc. 2022-14, 2022-7 I.R.B. 502 (as modified by Rev. Proc. 2022-23, 2022-18 I.R.B. 105 and Rev. Proc. 2023-11, 2023-3 I.R.B. 417) or any successor.
All references to Rev. Proc. 2023-1 are to Rev. Proc. 2023-1, 2023-1 I.R.B. 1, or any successor (updated annually).
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