{"id":2125,"date":"2016-03-28T12:57:19","date_gmt":"2016-03-28T17:57:19","guid":{"rendered":"https:\/\/taxprocenter.proconnect.intuit.com\/?p=2125"},"modified":"2016-07-28T14:55:27","modified_gmt":"2016-07-28T19:55:27","slug":"irs-revises-form-3115","status":"publish","type":"post","link":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-revises-form-3115\/","title":{"rendered":"IRS Revises Form 3115"},"content":{"rendered":"

IRS Announcement 2016-14 informs taxpayers and practitioners that the IRS has revised Form 3115,\u00a0<\/span>Application for Change in Accounting Method<\/span><\/i>, and its instructions. The Form 3115 (Rev. December 2015) replaces the December 2009 version.<\/span><\/p>\n

For more information about the change, transition period and transition guidance, <\/span>click here<\/span><\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

IRS Announcement 2016-14 informs taxpayers and practitioners that the IRS has revised Form 3115,\u00a0Application for Change in Accounting Method, and its instructions. The Form 3115 (Rev. December 2015) replaces the December 2009 version. For more information about the change, transition period and transition guidance, click here.<\/p>\n","protected":false},"author":107082828,"featured_media":1430,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rkv_browse_by_id":0,"rkv_cta_id":0,"rkv_optimize_for_pagespeed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"useModifiedDate":false,"customPublishDate":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[509474089],"tags":[],"intuit_collection":[],"intuit_series":[],"coauthors":[509474105],"class_list":["post-2125","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-law-and-news"],"header_image":"","yoast_head":"\nIRS Revises Form 3115 - Tax Pro Center | Intuit<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-revises-form-3115\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IRS Revises Form 3115 - Tax Pro Center | Intuit\" \/>\n<meta property=\"og:description\" content=\"IRS Announcement 2016-14 informs taxpayers and practitioners that the IRS has revised Form 3115,\u00a0Application for Change in Accounting Method, and its instructions. 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As a result of this delay, TPSOs will not be required to report tax year 2022 transactions on a Form 1099-K to the IRS or\u2026","rel":"","context":"In "Tax Law and News"","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"Online Payments","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/01\/Online-Payments.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/01\/Online-Payments.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/01\/Online-Payments.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/01\/Online-Payments.jpg?resize=700%2C400&ssl=1 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