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EFTA01222664

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Form 3115 (Rev. December 201 f8 Department of the Tree:or', Internal Revenue Service Application for Change in Accounting Method , Go to www.irs.gov/Form3115 for instructions and the latest information. OMB No. 1545-2070 Name of filer (name of pare t corporation if a consolidated group) (see instructions) Identification numbs (see Instructions) Priicipal 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 begins (MM/DONYYY) Tax year of change ends (MANDDAYYY) City or town, state, and ZIP code Name of contact person (see instructions) Name of applicant(s) (d different than filer) 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 10 O Check the box to indicate the type of applicant O Individual O Cooperative (Sec. 1381) Ei Corporation O Partnership EI Controlled foreign corporation (Sec. 957) O S corporation EI 10/50 corporation (Sec. 904(d(2XE)) O Insurance co. (Sec. 816(a)) EI Qualified personal service O Insurance co. (Sec. 831) corporation (Sec. 448(02)) O Other (specify)." EI Exempt organization. Enter Code section " II" K 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 DI 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 taxpayers requested change in method of accounting. This includes (1) all relevant information requested on this Form 3115 (including its instructions), and (2) any

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Independent research project. Not affiliated with the U.S. Department of Justice, FBI, any government agency, or Anthropic. All analytical text on this site is AI-generated (Claude, Anthropic) and iteratively fact-checked against source documents, but may contain errors. Verify all claims against linked EFTA sources before citing.
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