Tax Method Changes: 
Table of Contents:

DCN 7: 
Depreciation Changes (Impermissible to Permissible)

  • DCN 7 Form 3115 Template

  • DCN 7 Attachment

  • DCN 7 Explanation

  • DCN 7 Form 3115 Example

DCN 33: 
Accrual to Cash Change (not good after December 31, 2017)

  • DCN 33 Form 3115 Template

  • DCN 33 Attachment

DCN 106: 

Deducting Prepaid Insurance or Services

  • DCN 106 Form 3115 Template

  • DCN 106 Attachment

DCN 107: 
Catching up Depreciation on Sold Asset(s)

  • DCN 107 Form 3115 Template

  • DCN 107 Attachment

  • DCN 107 Explanation

DCN 161: 

Deducting Prepaids under Recurring Item Exception

  • DCN 161 Form 3115 Template

  • DCN 161 Attachment

DCN 220: 

Safe Harbor for Ratable Service Contracts

  • DCN 220 Form 3115 Template

  • DCN 220 Attachment

DCN 231: 

TCJA - Tax to FASB Revenue Recognition Matching

  • DCN 231 Form 3115 Template

  • DCN 231 Attachment

DCN 233: 
TCJA - Accrual to Cash

  • DCN 233 Form 3115 Template

  • DCN 233 Attachment

  • DCN 233 Explanation

  • DCN 233 Excel Template for BS and IS

  • DCN 233 3115 Completed Example

  • DCN 233 Accrual to Cash Example Attachment

  • DCN 233 Excel Completed Example

DCN 234: 

TCJA - Away from 263A

  • DCN 234 Form 3115 Template

  • DCN 234 Attachment

  • DCN 234 Explanation

  • DCN 234 3115 Completed Example

  • DCN 234 Away from 263A Example Attachment

DCN 235: 

TCJA - Away Inventory Accounting

  • DCN 235 Form 3115 Template - not Reduced

  • DCN 235 Form 3115 Template - Reduced Filing

  • DCN 235 Attachment

  • DCN 235 Explanation

  • DCN 235 3115 Completed Example

  • DCN 235 Away from 263A Example Attachment

DCN 236: 

TCJA - Away from PCM or 263A for Homebuilders

  • DCN 236 Form 3115 Template

  • DCN 236 Attachment

  • DCN 236 Explanation

  • DCN 236 3115 Completed Example

  • DCN 236 Away from PCM Example Attachment

DCN 239: 

TCJA - Section 451(b) Matching Accrual Tax to Book

  • DCN 239 Form 3115 Template

  • DCN 239 Attachment