Form 3115 (Rev. December 20151 Department of the Trearan, Internal Revenue Service Application for Change in Accounting Method No Information about Form 3115 and its separate instructions is at www.irs.govilorm3115. OMEl No. 1545-0152 Name of filer (name of pare t corporation if a consolidated group) (see instructions) Identification number (see Instructions) Preicipal business activity code number (see instructions) Number. street. and room or suite no. If a P.O. box, see the instructions. Tax year of change begin (MWDD/YYYY) Tax year of change ends (MM/DD/YYYY) City or town, state, and ZIP code Name of contact person (see instructions) Name of applicants) (d different than Men and identification number(s) (see instructions) Contact person's telephone number If the applicant is a member of a consolidated group, check this box If Form 2848, Power of Attorney and Declaration of Representative, is attached (see instructions for when Form 2848 is required), check this box. ► O Check the box to indicate the type of applicant O Individual O Cooperative (Sec. 1381) ID Corporation O Partnership ID Controlled foreign corporation (Sec. 957) O S corporation O 10/50 corporation (Sec. 904(d(2XE)) O Insurance co. (Sec. 816(a)) K Qualified personal service O Insurance co. (Sec. 831) corporation (Sec. 448(cly(2)) O Other (specify). O Exempt organization. Enter Code section ► I. O Check the appropriate box to indicate the type of accounting method change being requested. See instructions. K Depreciation or Amortization K Financial Products and/or Financial Activities of Financial Institutions K Other (specify). Caution: To be eligible for approval of the requested change in method of accounting, the taxpayer must provide all information that is relevant to the taxpayer or to the taxpayer's requested change in method of accounting. This includes (1) all relevant information requested on this Form 3115 (including its instructions), and