IRS form 3115 Application for change in accounting method can be daunting. Follow the directions outlined by @KrisD15 above.
Per IRS form 3115 Instructions, page 1:
You must file under the automatic change procedures if you are eligible to request consent to make an accounting method change under the automatic change procedures for the requested year of change.
Revenue Procedure 2022-14 is found here.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
