SabrinaD2
Expert Alumni

Business & farm

If your are using the Completed Contract Method and you want to change to the Accrual Method on Form 3115, you'll can use DCN 122.  DCN 122 is used for an overall change to the accrual method of accounting,  

 

For more detailed instructions, you can refer to the IRS Instructions for Form 3115 pages 15-34

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