GeorgeM777
Expert Alumni

Business & farm

Yes, include a copy of the transactions supporting your 481(a) adjustment that you will send to the IRS.  The line 26 (Part IV) instructions for Form 3115 provide the following about the 481(a) adjustments:

Attach a summary of the computation and an explanation of the methodology used to determine the section 481(a) adjustment. If it is based on more than one component, show the computation for each component.  If the applicant waived any deductions with respect to the method of accounting pursuant to Regulations section 1.59A-3(c)(6)(i), include a summary of the waived deductions.  If more than one applicant is applying for the method change on the application, attach a list of the (a) name, (b) identification number, and (c) the amount of the section 481(a) adjustment attributable to each applicant.

Because you are mailing more than several documents, keep your mailing receipt and include a list of all enclosures on your mailing receipt as evidence of what you sent to the IRS.  

 

@rajeshh 

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