The IRS has issued transition rules
for replacing the old version of Form 3115, Application for Change in Accounting Method (with instructions) with a new version of the form that was released in December 2015.
All Forms 3115 filed after April 19, 2016, must use the new version (December 2015 Form 3115). Taxpayers filing applications on or before April 19 may still use the old version of the form (December 2009 Form 3115) as long as the new version isn’t specifically required to be used under IRS guidance published in the Internal Revenue Bulletin
Regardless of the form used, taxpayers must provide all the information required by Rev. Proc. 2015-13 (or Rev. Proc. 2011-14 if the taxpayer is making a change under the transition rule in Section 15.02(1)(a)(ii) of Rev. Proc. 2015-13).
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