! has issued any new published guidance which includes

CAUTION revenue procedures, revenue rulings, notices,

regulations, or other relevant guidance in the Internal Revenue Bulletin (I.R.B ) For the latest information, go to IRS.gov .

For general application procedures on requesting accounting method changes, see Rev. Proc. 2015-13. Rev. Proc. 2015-13 provides procedures for both automatic and non-automatic accounting method changes.

Automatic change procedures. Unless otherwise provided in published guidance, you must file under the automatic change procedures if you are eligible to request consent to make an accounting method change under the automatic change procedures for the requested year of change. See the instructions for Part I Information for Automatic Change Request , later, and the List of Automatic Changes in Rev. Proc. 2022-14.

No user fee is required for a Form 3115 filed under the automatic change procedures. An applicant that timely files and complies with the automatic change procedures is granted consent to change its accounting method, subject to review by the IRS National Office and operating division director. If it is reviewed by the IRS, you will be notified if information in addition to that requested on Form 3115 is required or if your request is denied. Ordinarily, you are required to file a separate Form 3115 for each accounting method change. However, in some cases, you are required or permitted to file a single Form 3115 for particular concurrent accounting method changes. See section 6.03(1)(b) of Rev. Proc. 2015-13 for more information.

Note. The List of DCNs (Designated automatic accounting method change numbers) at the end of these instructions is a list of many accounting method changes and is presented for informational purposes only and subject to the most recently issued revenue procedures.

You may qualify for a reduced Form 3115 filing

TIP requirement for certain DCNs. A reduced Form 3115

filing requirement involves completing only certain lines and schedules of Form 3115. For qualifying changes and filing requirements, see Rev. Proc. 2022-14. For example, qualified small taxpayers are eligible for a reduced Form 3115 filing requirement for DCNs 7, 8, 21, 88, 89, 107, 121, 145, 157, 184-193, 198, 199, 200, 205, 206, 207, and 222.

Non-automatic change procedures. If you do not qualify to file under the automatic change procedures for the requested accounting method change for the requested year of change, you may be able to file under the non-automatic change procedures. See Non-automatic change-scope and eligiblity rules , under Part III, later. If the requested change is approved by the IRS National Office, the filer will receive a letter ruling on the requested change. File a separate Form 3115 for each unrelated item or submethod that is being changed. A user fee is required. See the instructions for Part III for more information.