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The IRS does not have any formal way to amend a 3115. What they do have is a process to file a superseding 3115. If the taxpayer has not yet filed the original return, the taxpayer can file what is called a superseding 3115.
A taxpayer generally requests IRS consent for a change in accounting method by completing and filing a Form 3115, Application for Change in Accounting Method.
A taxpayer making an accounting method change must first determine whether the change is treated as automatic or non-automatic. For an automatic accounting method change request, Form 3115 is attached to the tax return for the year of change and filed by the due date, including extensions, of the tax return.
Small and large businesses alike file changes in their accounting methods with IRS Form 3115. Using this form is the only way to change your accounting method as the IRS must know about any changes made. There are various accounting methods to choose from and specific rules on how to file Form 3115.
Form 3115, Application for Change in Accounting Method, is an application to the IRS to change either an entitys overall accounting method or the accounting treatment of any item.
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Related Q&A to 3115: change in accounting method. Application Form

File Form 3115 to request a change in either an overall accounting method or the accounting treatment of any item.
Form 3115, Change in Accounting Method, is used to correct most other depreciation errors, including the omission of depreciation. If you forget to take depreciation on an asset, the IRS treats this as the adoption of an incorrect method of accounting, which may only be corrected by filing Form 3115.

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