Tavella CPA Group
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SERVICES

Form 3115 preparation and accounting method change services

Tavella CPA Group provides Form 3115 preparation and accounting-method review for businesses and property owners. We first determine whether the issue requires a method change or a different correction. When appropriate and included in the engagement, we prepare Form 3115, supporting Section 481(a) calculations, and instructions for the affected tax return. The records, filing procedure, responsibilities, timing, and fee are confirmed before work begins.

Published Substantively reviewed by Stefano Tavella, CPA

Discuss Form 3115 Preparation

Accounting-method questions an accepted engagement may address

  • Method change versus correction-of-error review
  • Automatic and nonautomatic change considerations under current guidance
  • Form 3115 preparation when accepted
  • Section 481(a) adjustment analysis and supporting schedules
  • Depreciation, recovery-period, convention, and placed-in-service corrections
  • Cost-segregation and depreciation-method coordination without performing engineering work
  • Section 174A or other research-cost method questions
  • Cash or accrual methods, inventory, capitalization, revenue recognition, and other accepted method questions
  • Federal and state return implementation for the entities and years listed in the engagement
  • Separately scoped IRS notice or examination support

RECORDS AND FACTS

Records and facts used to define the proposed method change

The initial review identifies the taxpayer, trade or business, current treatment, requested year of change, prior filings, examination status, and records needed to calculate and support the adjustment.

  • Entity, tax year, return type, jurisdictions, and filing deadlines
  • Prior returns, depreciation schedules, Forms 3115, elections, and method-change statements
  • Books, general ledger detail, fixed-asset history, inventory records, and relevant contracts
  • Current method, proposed method, first year the existing treatment was used, and affected items
  • Placed-in-service dates, costs, dispositions, repairs, improvements, and prior depreciation
  • Research-cost schedules, project and location facts, and prior Section 174 or 174A treatment
  • IRS or state notices, examination status, and prior consent requests

BEFORE YOU REQUEST A CALL

See what fits this service and what is scoped separately

This service may be a fit when

  • A recurring treatment may need to change prospectively through an accepted IRS procedure
  • Depreciation or placed-in-service records require tax-method analysis
  • A business needs a supported Section 481(a) calculation and return implementation
  • The entity has reliable historical records and enough time for current-procedure review

These items require separate scope or another professional

  • Each entity, tax year, state, accounting method, return, Form 3115, and representation matter
  • IRS notice, examination, consent, or correspondence work
  • Engineering, cost-segregation study, appraisal, valuation, legal opinion, or legal-document work
  • Bookkeeping reconstruction or fixed-asset reconstruction needed to support the calculation
  • No consent, deduction, refund, timing, or processing outcome is guaranteed

Property-owner situations that may need a correction review

Prior returns and depreciation records determine whether a method change, an amended return, or another correction is appropriate. The written scope identifies the accepted analysis, forms, calculations, and return coordination; no deduction or refund is automatic.

Missed or incorrect rental depreciation

A rental owner may have omitted depreciation or used an incorrect treatment. We review the property's use, placed-in-service facts, prior returns, and depreciation history before identifying the correction path. Current-year rental preparation is a separate scope item.

Implementing a cost-segregation analysis or study

An owner with an independent provider's study may need its tax treatment, depreciation schedules, and return implementation reviewed. Form 3115 and Section 481(a) work are included only when appropriate and accepted. Engineering, study conclusions, and valuations remain the specialist's responsibility.

Separate the tax method, calculation, filing procedure, and return implementation

Tavella CPA Group first determines whether the issue appears to be a method change or an error correction, then reviews the current procedure and eligibility conditions for the requested year. If the work is accepted, the engagement identifies each applicant, method, Form 3115, Section 481(a) calculation, duplicate-copy or filing procedure, affected federal and state return, and follow-up responsibility. Current IRS guidance must be checked again before filing.

ANTICIPATED DELIVERABLE

What the accepted accounting-method deliverable may contain

The written scope controls the deliverable. Depending on the accepted work, it may include a method memorandum, calculation schedules, Form 3115, return implementation entries, filing instructions, or an unresolved-items list.

  • Existing and proposed method summary with applicable assumptions
  • Automatic or nonautomatic procedure and eligibility findings
  • Section 481(a) adjustment schedule when required
  • Draft or final Form 3115 and attachments when preparation is included
  • Federal and accepted state return implementation instructions
  • Open questions, client responsibilities, specialist dependencies, and filing steps

COMMON QUESTIONS

Questions about accounting-method review and form 3115 services

Can Form 3115 work be coordinated with my existing tax preparer?

Form 3115 work and tax-return preparation are separate scope items. When another preparer is involved, the engagement must identify who prepares the form and adjustment schedules, who completes the affected return, and who handles the required filing steps. Availability and responsibilities are confirmed before acceptance.

What affects the fee for Form 3115 preparation?

The fee depends on the taxpayers and methods involved, historical records, calculation complexity, applicable filing procedure, coordination needs, and timing. The initial review identifies the work included in the quote. No fixed price or completion date is promised before the facts and records are reviewed.

Is every correction an accounting-method change?

No. Some issues are errors, isolated transactions, mathematical mistakes, or changes in underlying facts. Others involve a consistent timing or accounting treatment that may require a method-change procedure. The classification depends on the facts and current authority.

Is every Form 3115 eligible for automatic consent?

No. Eligibility, scope limitations, audit protection, filing mechanics, user fees, and timing depend on the requested change and current published procedure. Nonautomatic work is accepted only after its additional requirements are reviewed.

Does Tavella CPA Group perform the engineering work for a cost-segregation study?

No. Tavella CPA Group may review tax treatment, depreciation schedules, Form 3115, Section 481(a), and return coordination. An independent qualified provider remains responsible for engineering or cost-segregation conclusions.

How should sensitive records be provided?

Do not send tax returns, taxpayer identification numbers, payroll files, bank records, ownership documents, or other sensitive information through the public contact form or ordinary email. Secure upload instructions are provided only after Tavella CPA Group accepts the engagement and opens the appropriate client workflow.

Does submitting a request create an engagement or reserve a deadline?

No. A request does not create a CPA-client relationship, start work, guarantee acceptance, or reserve a filing or response deadline. Work begins only after acceptance, conflict and capacity review where applicable, and a signed written engagement that identifies the scope, responsibilities, timing, and fee.

PRIMARY AUTHORITY

Government sources for the general rules

These sources support the general information on this page. The current instructions and the facts of a specific return, jurisdiction, or notice still control.

PLAIN-ENGLISH TAX GUIDES

Use these source-backed guides to prepare for a conversation about this service. The guides provide general information, not advice for a specific situation.

Browse all tax guides

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READY TO DISCUSS THE SCOPE?

Tell us what you need and when you need it.

Discuss Form 3115 Preparation