! concurrent method changes to be made in order to

CAUTION qualify for the automatic change procedures. For

example, a taxpayer making a change for accrued bonuses under DCN 133 must make the concurrent UNICAP change if the taxpayer is subject to section 263A but is not capitalizing the accrued bonuses under section 263A.

Generally, an applicant is only eligible to use the automatic change procedures of Rev. Proc. 2015-13 if it satisfies the following requirements (see section 5.01(1) of Rev. Proc. 2015-13).

1. On the date the applicant files a Form 3115, the change is described in the List of Automatic Changes.

2. On the date the applicant files a Form 3115, the applicant meets all requirements for the change provided in the applicable section of the List of Automatic Changes.

3. The requested change is not to the principal method under Regulations sections 1.381(c)(4)-1(d)(1) or 1.381(c)(5)-1(d)(1).

4. The requested year of change is not the final year of the trade or business (but see the instructions for line 4).

5. For an overall method of accounting change, the applicant has not made or requested an overall method change during any of the 5 tax years ending with the year of change.

6. The applicant has not made or requested a change for the same item during any of the 5 tax years ending with the year of change, and

7. In the case of a taxpayer that uses the AFS cost offset method in Regulations section 1.451-3(c) and/or the advance payment cost offset method in Regulations section 1.451-8(e) and wants to make a cost-offset related inventory method change, as defined in section 5.06 of Rev. Proc. 2015-13, as modified by section 4.02 of Rev. Proc. 2021-34, 2021-35 I.R.B. 337 (that is described in the List of Automatic Changes) the taxpayer makes a concurrent change under section 16.10(2)(a) (iii)(E) and/or section 16.10(2)(a)(iv)(F) or section 16.10(2)(b)(ii) (E) of Rev. Proc. 2022-14, as applicable.

Note. Some automatic changes in methods of accounting waive some of the above requirements. These changes may be found in the List of Automatic Changes or the published guidance providing the automatic accounting method change.

Line 3. The filer must complete Form 3115, including any required statements or attachments. See Table A for the Form 3115 Part(s) required to be completed for all automatic and

non-automatic change requests. See Table B for a sample of common method changes and the Form 3115 Schedule(s) to be completed for each. Additionally, see published guidance for any additional required information or statements. For example, an applicant that wants to use the mark-to-market method of accounting under section 475(e) or (f) (DCN 64) must, by the due dates provided in section 5.03 of Rev. Proc. 99-17, file a statement that satisfies the requirements of section 5.04 of Rev. Proc. 99-17.