@johnmhtr wrote:
....specific guidance may permit an applicant to change its method of accounting in its final tax year. See section 5.03(2) of Rev. Proc. 2015-13 and sections 6.01 (DCN 7) and 6.07 (DCN 107) of Rev. Proc. 2018-31.
Those sections in Rev. Proc. 2018-31 address the Section 481(a) adjustment so answer in the affirmative.
As an aside: Read the instructions carefully. Note that you need to include a supporting statement with Form 3115 and it needs to be submitted in duplicate. Since you need to attach a statement you will have to print and mail the return.
