For the 2025 tax year you file form 3115 with your timely filed 2024 tax return. It's timely filed if it is filed by the due date including extensions. So you will include 3115 with the return that you file later this year in order to have the new accounting method recognized for 2025.
@sgfreedom
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"