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Using Form 3115 to Implement Tax Method of Accounting Changes (CACM)

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    Not Yet Rated
  • Field of Study
    Taxes
  • Level
    Intermediate
  • Credits
    2
  • Qualifies for

    IRS CPE

Overview

In 2016, the IRS issued a new Form 3115, the form taxpayers use to change a method of accounting. This program discusses changing a method of accounting generally, and then focuses on the details of the new Form 3115.

Major Topics:

  • What is a method of accounting and what is an accounting method change?
  • Automatic and non-automatic changes in a taxpayer’s method of accounting
  • How to prepare and what to disclose on the newly revised Form 3115
  • Transition rules applicable to the old and new versions of Form 3115
  • Impact of an IRS examination on the taxpayer's ability to make accounting method changes
  • Implementing accounting method changes associated with the final repair regulations.
  • Calculating and reporting a Section 481(a) adjustment

Learning Objectives

  • Determine if an accounting method change can be implemented automatically or whether it will require the IRS's consent to implement
  • Complete the new Form 3115

Who should take this course:

Designed for:

Any tax practitioner who wishes to understand the tax rules relating to accounting method changes.

Prerequisite:

Basic understanding of the tax rules dealing with individual and business income taxation

Advanced Preparation:

None

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