there is no form to submit with your return. omit entering this. what this is all about is whether certain entities (partnerships with C-corp partners. C corporations, and tax shelters) must use the accrual basis of accounting. this would only apply to those certain entities if gross receipts were over $25,000,000 for 3 consecutive years.
if you have further interest read the code section
https://www.law.cornell.edu/uscode/text/26/448
