Fillable Form 3115

What is Form 3115?

Form 3115, Application for Change in Accounting Method, is a document used by taxpayers to request a change in their accounting method with the Internal Revenue Service (IRS). This form is crucial for businesses and individuals who need to alter the way they report income and expenses. The need for a change can arise due to various reasons, such as aligning accounting practices with regulatory requirements, adapting to new business operations, or correcting previous accounting errors.

The process of changing an accounting method is not merely a matter of preference; it is specifically required that any person seeking such a change must obtain approval from the IRS. This ensures that the change is legitimate and that it does not result in an avoidance of tax liability.

How do I fill out Form 3115?

A fillable copy of the current Form 3115 can be found here.

Name of Filer

Enter the name of the person filing this form.

Identification Number

Enter the filer’s identification number.

Principal Business Activity Code Number

Enter the principal business activity code number.

Address Information

Enter the following information about the filer’s address:

• Street Address or PO Box
• City or Town, State, and ZIP Code

Tax Year of Change

Enter the beginning and ending date of the tax year that the change is occurring in.

Mark the boxes provided to indicate if the applicant is a member of a consolidated group and if Form 2848 is attached to this form.

Type of Applicant

Mark the relevant box from the following that applies to the applicant:

• Individual
• Corporation
• Controlled Foreign Corporation
• 10/50 Corporation
• Qualified Personal Service Corporation
• Cooperative
• Partnership
• S Corporation
• Insurance Co. (Sec. 816(a))
• Insurance Co. (Sec. 831)
• Exempt Organizations (Enter the code in the space provided)
• Other (specify in the space provided)

Type of Accounting

Mark the appropriate box to indicate the type of accounting method change being requested.

• Depreciation or Amortization
• Financial Products and/or Financial Activities of Financial Institutions
• Other (specify)

Part I - Information for Automatic Change Request

For this section and other sections on this form, mark the relevant box to answer Yes or No to questions or enter the requested information in the spaces provided for each line.

1. DCN for requested automatic change. Enter only one except as provided for in guidance published by the IRS. If the requested change has no DCN, check the box labeled “Other” and provide a description of the change and a citation of the IRS guidance providing the automatic change if there is no DCN associated with the requested change.
2. Do any other eligibility rules restrict the applicant from filing the requested change using the automatic change procedures? If you mark “Yes”, attach an explanation.
3. All information and statements required on this form and list of automatic changes under which applicant is requesting a change provided?

Part II - Information for All Requests

4. During tax year of change, did or will the applicant cease to engage in the trade or business to which the requested change relates or terminate its existence?
5. Is the applicant requesting to change to the principal method in the tax year of change under Regulations section 1.381(c)(4)-1(d)(1) or 1.381(c)(5)-1(d)(1)?
   1. If “No” go to Line 6a
   2. If “Yes”, the applicant cannot file Form 3115 for this change.

Signature

Have the applicant sign the form in the space provided, then enter their name and title and the date that they signed the form.

Preparer’s Details

Have the preparer enter the following details about themselves:

• Name
• Signature
• Date
• Firm’s Name (if applicable)

Part II - Information for All Requests (Continued)

6. Applicant - Accounting
   1. Does the applicant have any federal income tax return(s) under examination? If No, proceed to Line 7a
   2. Is the method of accounting the applicant is requesting to change an issue under consideration?
   3. Name and telephone number of the examining agent, as well as the tax year(s) under examination
7. Audit protection
   1. Does audit protection apply to the applicant’s requested change in method of accounting? If “No,” attach an explanation.
   2. If “Yes,” check the applicable box from below and attach the required statement.
      1. Not under exam
      2. 3 month window
      3. 120 day (enter the date that the examination ended)
      4. Method not before director
      5. Negative adjustment
      6. CAP (enter the date that the member joined the group)
      7. Audit protection at end of exam
      8. Other
8. Applicant - Appeals
   1. Does the applicant have any federal income tax return(s) before Appeals and/or a federal court? If No, proceed to Line 9
   2. Is the method of accounting the applicant is requesting to change an issue under consideration by Appeals and/or a federal court? If Yes, attach an explanation and proceed to Line 8c
   3. Mark the boxes as appropriate from the options below then enter the name of the appeals officer/counsel for government and the tax year(s) before appeals and/or a federal court
      1. Appeals officer and/or
      2. Counsel for the government
9. If the applicant answered “Yes” to line 6a and/or 8a with respect to any present or former consolidated group, attach a statement that provides each parent corporation’s (a) name, (b) identification number, (c) address, and (d) tax year(s) during which the applicant was a member that is under examination, before an Appeals office, and/or before a federal court.
10. If for federal income tax purposes, the applicant is either an entity treated as a partnership or an S corporation, is it requesting a change from a method of accounting that is an issue under consideration in an examination, before Appeals, or before a federal court, with respect to a federal income tax return of a partner, member, or shareholder of that entity?
11. Applicant - Previous Changes
    1. Has the applicant, its predecessor, or a related party requested or made a change in method of accounting within any of the 5 tax years ending with the tax year of change? If No, proceed to Line 12. If Yes, proceed to 11b.
    2. For each trade or business, attach a description of each requested change in method of accounting (including the tax year of change) and state whether the applicant received consent.
    3. If any application was withdrawn, not perfected, or denied, or if a Consent Agreement granting a change was not signed and returned to the IRS, or the change was not made or not made in the requested year of change, attach an explanation.
12. Does the applicant, its predecessor, or a related party currently have pending any request (including any concurrently filed request) for a private letter ruling, change in method of accounting, or technical advice?
    1. If “Yes,” for each request attach a statement providing (a) the name(s) of the taxpayer, (b) identification number(s), (c) the type of request (private letter ruling, change in method of accounting, or technical advice), and (d) the specific issue(s) in the request(s).
13. Is the applicant requesting to change its overall method of accounting? If “Yes,” complete Schedule A on page 4 of the form.
14. If the applicant is either (i) not changing its overall method of accounting, or (ii) changing its overall method of accounting and changing to a special method of accounting for one or more items, attach a detailed and complete description for each of the following:
    1. The item(s) being changed.
    2. The applicant’s present method for the item(s) being changed.
    3. The applicant’s proposed method for the item(s) being changed.
    4. The applicant’s present overall method of accounting (cash, accrual, or hybrid).
15. Trade/Business Description
    1. Attach a detailed and complete description of the applicant’s trade(s) or business(es).
    2. If the applicant has more than one trade or business, as defined in Regulations section 1.446-1(d), describe (i) whether each trade or business is accounted for separately; (ii) the goods and services provided by each trade or business and any other types of activities engaged in that generate gross income; (iii) the overall method of accounting for each trade or business; and (iv) which trade or business is requesting to change its accounting method as part of this application or a separate application.
16. Legal Basis
    1. Attach a full explanation of the legal basis supporting the proposed method for the item being changed. Include a detailed and complete description of the facts that explains how the law specifically applies to the applicant’s situation and that demonstrates that the applicant is authorized to use the proposed method.
    2. Include all statements and documents of and from authorities supporting the proposed method.
    3. Include either a discussion of the contrary authorities or a statement that no contrary authority exists.
17. Will the proposed method of accounting be used for the applicant’s books and records and financial statements? If “No,” attach an explanation.
18. Does the applicant request a conference with the IRS National Office if the IRS National Office proposes an adverse response?
19. Gross Receipts
    1. If the applicant is changing to either the overall cash method, an overall accrual method, or is changing its method of accounting for any property subject to section 263A, any long-term contract subject to section 460 (see 19b), or inventories subject to section 471 or 474, enter the applicant’s gross receipts for the 3 tax years preceding the tax year of change in the spaces provided.
    2. If the applicant is changing its method of accounting for any long-term contract subject to section 460, in addition to completing 19a, enter the applicant’s gross receipts for the 4th tax year preceding the tax year of change in the space provided.

Part III - Information for Non-Automatic Change Request

20. Is the applicant’s requested change described in any revenue procedure, revenue ruling, notice, regulation, or other published guidance as an automatic change request?
    1. If “Yes,” attach an explanation describing why the applicant is submitting its request under the non-automatic change procedures.
21. Attach a copy of all documents related to the proposed change
22. Attach a statement of the applicant’s reasons for the proposed change
23. If the applicant is a member of a consolidated group for the year of change, do all other members of the consolidated group use the proposed method of accounting for the item being changed? If “No,” attach an explanation.
24. User Fee
    1. Enter the amount of user fee attached to this application
    2. If the applicant qualifies for a reduced user fee, attach the required information or certification

Part IV - Section 481(a) Adjustment

25. Does published guidance require the applicant (or permit the applicant and the applicant is electing) to implement the requested change in method of accounting on a cut-off basis?
    1. If “Yes,” attach an explanation and do not complete lines 26, 27, 28, and 29 below.
26. Enter the section 481(a) adjustment. Indicate whether the adjustment is an increase (+) or a decrease (-) in income in the space provided.
27. Is the applicant required to take into account in the year of change any remaining portion of a section 481(a) adjustment from a prior change? If “Yes,” enter the amount.
28. Is the applicant making an election to take the entire amount of the adjustment into account in the tax year of change? If “Yes,” check the applicable box from the below choices for the applicable elective provision used to make the election
    1. $50,000 de minimis election
    2. Eligible acquisition transaction election
29. Is any part of the section 481(a) adjustment attributable to transactions between members of an affiliated group, a consolidated group, a controlled group, or other related parties? If “Yes”, attach an explanation.

Schedule A - Change in Overall Method of Accounting

Part I - Change in Overall Method

1. Check the appropriate boxes below to indicate the applicant’s present and proposed methods of accounting.
   1. Present Method
      1. Cash
      2. Accrual
      3. Hybrid
   2. Proposed Method
      1. Cash
      2. Accrual
      3. Hybrid
2. Enter the following amounts as of the close of the tax year preceding the year of change. If none, state “None.” Also, attach a statement providing a breakdown of the amounts entered on lines 2a through 2g.
   1. Income accrued but not received (such as accounts receivable)
   2. Income received or reported before it was earned (such as advanced payments). Attach a description of the income and the legal basis for the proposed method
   3. Expenses accrued but not paid (such as accounts payable)
   4. Prepaid expenses previously deducted
   5. Supplies on hand previously deducted and/or not previously reported
   6. Inventory on hand previously deducted and/or not previously reported. Complete Schedule D, Part II
   7. Other amounts (specify). Attach a description of the item and the legal basis for its inclusion in the calculation of the section 481(a) adjustment.
   8. Net section 481(a) adjustment (Combine lines 2a–2g.) Indicate whether the adjustment is an increase (+) or decrease (-) in income. Also enter the net amount of this section 481(a) adjustment amount on Part IV, line 26
3. Is the applicant also requesting the recurring item exception under section 461(h)(3)?
4. Attach copies of the profit and loss statement (Schedule F (Form 1040) for farmers) and the balance sheet, if applicable, as of the close of the tax year preceding the year of change. Also attach a statement specifying the accounting method used when preparing the balance sheet.
5. Is the applicant making a change to the overall cash method or to a method in which a taxpayer uses an accrual method for purchases and sales of inventory and uses the cash method for computing all other items of income and expense?

Part II - Change to the Cash Method for Non-Automatic Change Request

Applicants requesting a change to the cash method must attach the following information:

1. A description of inventory items (items whose production, purchase, or sale is an income-producing factor) and materials and supplies used in carrying out the business.
2. An explanation as to whether the applicant is required to use an accrual method under any section of the Code or regulations.

Schedule B - Changes Related to the Deferral Method for Advance Payments, Cost Offset Methods, and/or the Applicable Financial Statement Income Inclusion Rule

Take note of the following and check to see if any of them apply for the applicant:

1. If the applicant is requesting to change to the deferral method for advance payments under Regulations section 1.451-8(c) or (d), as described in the instructions, attach the information specified in the instructions.
2. If the applicant is requesting to change to or within a cost offset method under Regulations section 1.451-3(c) and/or Regulations section 1.451-8(e), as described in the instructions, attach the information specified in the instructions.
3. If the applicant is requesting to change to or within a method to conform to the applicable financial statement (AFS) income inclusion rule under section 451(b) and Regulations section 1.451-3, as described in the instructions, attach a detailed description of the proposed method including the information specified in the instructions.

Schedule C - Changes Within the LIFO Inventory Method

Part I - General LIFO Information

Complete this section if the requested change involves changes within the LIFO inventory method, and attach copies of all Form 970 documents filed to adopt or expand the use of the LIFO method.

1. Attach a description of the applicant’s present and proposed LIFO methods and submethods for each of the following items:
   1. Valuing inventory (for example, unit method or dollar-value method).
   2. Pooling (for example, by line or type or class of goods, natural business unit, multiple pools, raw material content, simplified dollar-value method, inventory price index computation (IPIC) pools, vehicle-pool method, etc.).
   3. Pricing dollar-value pools (for example, double-extension, index, link-chain, link-chain index, IPIC method, etc.).
   4. Determining the current-year cost of goods in the ending inventory (such as, most recent acquisitions, earliest acquisitions during the current year, average cost of current-year acquisitions, rolling-average cost, or other permitted method).
2. If any present method or submethod used by the applicant is not the same as indicated on Form(s) 970 filed to adopt or expand the use of the method, attach an explanation.
3. If the proposed change is not requested for all the LIFO inventory, attach a statement specifying the inventory to which the change is and is not applicable.
4. If the proposed change is not requested for all of the LIFO pools, attach a statement specifying the LIFO pool(s) to which the change is applicable.
5. Attach a statement addressing whether the applicant values any of its LIFO inventory on a method other than cost. For example, if the applicant values some of its LIFO inventory at retail and the remainder at cost, identify which inventory items are valued under each method.
6. If changing to the IPIC method, attach a completed Form 970.

Part II - Change in Pooling Inventories

Take note of the following as it applies to the applicant.

1. If the applicant is proposing to change its pooling method or the number of pools, attach a description of the contents of, and state the base year for, each dollar-value pool the applicant presently uses and proposes to use.
2. If the applicant is proposing to use natural business unit (NBU) pools or requesting to change the number of NBU pools, attach the following information (to the extent not already provided) in sufficient detail to show that each proposed NBU was determined under Regulations sections 1.472-8(b)(1) and (2)
   1. A description of the types of products produced by the applicant. If possible, attach a brochure.
   2. A description of the types of processes and raw materials used to produce the products in each proposed pool.
   3. If all of the products to be included in the proposed NBU pool(s) are not produced at one facility, state the reasons for the separate facilities, the location of each facility, and a description of the products each facility produces.
   4. A description of the natural business divisions adopted by the taxpayer. State whether separate cost centers are maintained and if separate profit and loss statements are prepared.
   5. A statement addressing whether the applicant has inventories of items purchased and held for resale that are not further processed by the applicant, including whether such items, if any, will be included in any proposed NBU pool.
   6. A statement addressing whether all items including raw materials, goods-in-process, and finished goods entering into the entire inventory investment for each proposed NBU pool are presently valued under the LIFO method. Describe any items that are not presently valued under the LIFO method that are to be included in each proposed pool.
   7. A statement addressing whether, within the proposed NBU pool(s), there are items both sold to unrelated parties and transferred to a different unit of the applicant to be used as a component part of another product prior to final processing.
3. If the applicant is engaged in manufacturing and is proposing to use the multiple pooling method or raw material content pools, attach information to show that each proposed pool will consist of a group of items that are substantially similar.
4. If the applicant is engaged in the wholesaling or retailing of goods and is requesting to change the number of pools used, attach information to show that each of the proposed pools is based on customary business classifications of the applicant’s trade or business.

Schedule D - Change in the Treatment of Long-Term Contracts Under Section 460, Inventories, or Other Section 263A Assets

Part I - Change in Reporting Income from Long-Term Contracts

If you fill out this part, complete Part III of this schedule as well.

1. To the extent not already provided, attach a description of the applicant’s present and proposed methods for reporting income and expenses from long-term contracts.
2. Contracts
   1. Are the applicant’s contracts long-term contracts as defined in section 460(f)(1)?
   2. If “Yes,” do all the contracts qualify for the exception under section 460(e) (see instructions)? If line 2b is “No,” attach an explanation.
   3. Is the applicant requesting to use the percentage-of-completion method using cost-to-cost under Regulations section 1.460-4(b)?
   4. If line 2c is “Yes,” in computing the completion factor of a contract, will the applicant use the simplified cost-to-cost method described in Regulations section 1.460-5(c)?
   5. If line 2c is “No,” is the applicant requesting to use the exempt-contract percentage-of-completion method under Regulations section 1.460-4(c)(2)?
      1. If line 2e is “Yes,” attach an explanation of what method the applicant will use to determine a contract’s completion factor.
      2. If line 2e is “No,” attach an explanation of what method the applicant is using and the authority for its use.
3. Long-term Contracts
   1. Does the applicant have long-term manufacturing contracts as defined in section 460(f)(2)?
   2. Does the applicant have long-term manufacturing contracts as defined in section 460(f)(2)?
4. Cost-plusand Federal long-term contracts
   1. Does the applicant enter into cost-plus long-term contracts?
   2. Does the applicant enter into federal long-term contracts?

Part II - Change in Valuing Inventories Including Cost Allocation Changes

If you fill out this part, complete Part III of this schedule as well.

1. Attach a description of the inventory goods being changed.
2. Attach a description of the inventory goods NOT being changed, if any
3. Section 263A
   1. Is the applicant subject to section 263A? If “No,” go to line 4a.
   2. Is the applicant’s present inventory valuation method in compliance with section 263A? If “No”, attach a detailed explanation
4. Chart
   1. Mark the appropriate boxes on the chart provided as applies for the following parts of the Identification Methods and Valuation Methods sections
      1. Identification Methods
         1. Specific Identification
         2. FIFO
         3. LIFO
         4. Other
      2. Valuation Methods
         1. Cost
         2. Cost or Market, whichever is lower
         3. Retails cost
         4. Retail, lower of cost or market
         5. Other
   2. Enter the value at the end of the tax year preceding the year of change.
5. If the applicant is changing from the LIFO inventory method to a non-LIFO method, attach the following information:
   1. Copies of Form(s) 970 filed to adopt or expand the use of the method.
   2. (Only for applicants requesting a non-automatic change) A statement describing whether the applicant is changing to the method required by Regulations section 1.472-6(a) or (b), or whether the applicant is proposing a different method.
   3. (Only for applicants requesting an automatic change) The statement required by section 23.01(5) of Rev. Proc. 2022-14 (or its successor).
6. Is the applicant presently using the AFS cost offset method as described in Regulations section 1.451-3(c) and/or the advance payment cost offset method described in Regulations section 1.451-8(e), or is the applicant changing to such methods for the same year of change as the requested change in inventory method? If “Yes,” see the instructions for rules regarding concurrent changes

Part III - Method of Cost Allocation

Section A - Allocation and Capitalization Methods

This section provides details on the description that must be attached to this form that will explain the present and proposed methods the applicant uses or is using to capitalize direct and indirect costs.

Section B - Direct and Indirect Costs Required To Be Allocated

For each of the below items, mark the appropriate boxes showing the costs that are or will be fully included, to the extent required, in the cost of real or tangible personal property produced or property acquired for resale under section 263A or allocated to long-term contracts under section 460. Mark “N/A” in a box if those costs are not incurred by the applicant.

If a box is not checked, it will be assumed that those costs are not fully included to the extent required. Attach an explanation for boxes that are not checked.

1. Direct material
2. Direct labor
3. Indirect labor
4. Officers’ compensation
5. Pension and other related costs
6. Employee benefits
7. Indirect materials and supplies
8. Purchasing costs
9. Handling, processing, assembly, and repackaging costs
10. Offsite storage and warehousing costs
11. Depreciation, amortization, and cost recovery allowance for equipment and facilities placed in service and not temporarily idle
12. Depletion
13. Rent
14. Taxes other than state, local, and foreign income taxes
15. Insurance
16. Utilities
17. Maintenance and repairs that relate to ta production, resale, or long-term contract activity
18. Engineering and design costs
19. Rework labor, scrap, and spoilage
20. Tools and equipment
21. Quality control and inspection
22. Bidding expenses incurred in the solicitation of contracts awarded to the applicant
23. Licensing and franchise costs
24. Capitalizable service costs
25. Administrative costs
26. Research and experimental expenses attributable to long-term contracts
27. Interest
28. Other costs

Section C - Other Costs Not Required to Be Allocated

Complete this section only if the applicant seeks to change the method for these costs.

1. Marketing, selling, advertising, and distribution expenses
2. Research and experimental expenses not included in Section B, Line 26
3. Bidding expenses not included in Section B, Line 22
4. General and administrative costs not included in Section B
5. Income taxes
6. Cost of strikes
7. Warranty and product liability costs
8. Section 179 costs
9. On-site storage
10. Depreciation, amortization, and cost recovery allowance not included in Section B, Line 11
11. Other costs (attach a list of said costs)

Schedule E - Change in Depreciation or Amortization

Applicants requesting approval to change their method of accounting for depreciation or amortization complete this section. Applicants must provide the following information for each item or class of property for which a change is requested.

1. Is depreciation for the property determined under Regulations section 1.167(a)-11 (CLADR)? If “Yes,” the only changes permitted are under Regulations section 1.167(a)-11(c)(1)(iii)
2. Is any of the depreciation or amortization required to be capitalized under any Code section, such as section 263A? If “Yes,” enter the applicable section in the space provided
3. Has a depreciation, amortization, expense, or disposition election been made for the property, such as the election under sections 168(f)(1), 168(i)(4), 179, 179C, or Regulations section 1.168(i)-8(d)? If “Yes”, state the election made in the space provided
4. Property Description
   1. Attach a statement describing the property subject to the change. Include the property’s description, type, placed-in-service year, and use in the applicant’s trade or business or income-producing activity and the type and amount of any federal tax credits claimed or grant received, along with any necessary adjustments to basis required under the Internal Revenue Code, with respect to the property.
   2. If the property is residential rental property, did the applicant live in the property before renting it?
   3. Is the property public utility property?
5. To the extent not already provided in the applicant’s description of its present method, attach a statement explaining how the property is treated under the applicant’s present method.
6. If the property is not currently treated as depreciable or amortizable property, attach a statement of the facts supporting the proposed change to depreciate or amortize the property
7. If the property is currently treated and/or will be treated as depreciable or amortizable property, provide the following information for both the present (if applicable) and proposed methods:
   1. The Code section under which the property is or will be depreciated or amortized (for example, section 168(g)).
   2. The applicable asset class from Rev. Proc. 87-56, 1987-2 C.B. 674, for each asset depreciated under section 168 (MACRS) or under former section 1400L; the applicable asset class from Rev. Proc. 83-35, 1983-1 C.B. 745, for each asset depreciated under former section 168 (ACRS); an explanation why no asset class is identified for each asset for which an asset class has not been identified by the applicant.
   3. The facts to support the asset class for the proposed method.
   4. The depreciation or amortization method of the property, including the applicable Code section (for example, 200% declining balance method under section 168(b)(1)).
   5. The useful life, recovery period, or amortization period of the property.
   6. The applicable convention of the property.
   7. Whether the additional first-year special depreciation allowance (for example, as provided by section 168(k), 168(l), 168(m), or former section 168(n), 1400L(b), or 1400N(d)) was or will be claimed for the property. If not, also provide an explanation as to why no special depreciation allowance was or will be claimed.
   8. Whether the property was or will be in a single asset account, a multiple asset account, or a general asset account.

Frequently Asked Questions (FAQs)

Why might a business need to change its accounting method?

Businesses may need to change their accounting methods to comply with regulatory changes, adapt to new business operations, or correct previous errors. It helps align accounting treatment and practices with current needs.

How does the IRS determine if a change in accounting method is allowed?

The IRS reviews the information provided on Form 3115 to ensure the change is legitimate and does not result in tax avoidance. Approval is based on compliance with IRS guidelines.

Is there a fee for filing Form 3115?

A user fee is required for non-automatic changes, but not for automatic changes. The fee varies depending on the type of request.

What is the deadline for filing Form 3115?

The deadline depends on the type of change and the taxpayer’s tax year. Generally, it should be filed by the due date of the tax return for the year of the change.

Can Form 3115 be filed electronically?

Yes, Form 3115 can be filed electronically through the IRS e-File system. This option is available for certain types of accounting method changes.

What is the impact of changing from cash to accrual accounting?

Changing from cash to accrual accounting can affect the timing of income and expense recognition. It typically results in a more accurate reflection of financial performance.

What happens if Form 3115 is not approved?

If Form 3115 is not approved, the taxpayer must continue using their current accounting method. They may need to address any issues identified by the IRS before reapplying by submitting a revised form.

What is an example of an automatic change?

An example of an automatic change is a small business switching from cash to accrual accounting under the IRS’s simplified procedures. These changes follow specific, predefined guidelines.

Can a taxpayer revert to their original accounting method after changing it?

Reverting to the original accounting method typically requires another Form 3115 submission and IRS approval. The taxpayer must justify the need for the change back.

Can a taxpayer make multiple accounting method changes in the same year?

Yes, a taxpayer can request multiple accounting method changes in the same year, but each change must be justified and approved. This may involve multiple Form 3115 submissions.