Skip to content
ChatProjectCodes

Instructions for Form 3115›(Rev. December 2022)›General Instructions

Purpose of Form

1222 Inst 3115 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

File Form 3115 to request a change in either an overall accounting method or the accounting treatment of any item.

Method Change Procedures

When filing Form 3115, you must determine if the IRS

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — 1222 Inst 3115 (PDF)
1222 Inst 3115 (PDF)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.