TaxSlayer Pro provides a link to Form 3115 at the IRS website here. If it is needed, the form can be filled in and saved as a PDF suitable for attaching to the tax return (all returns except for Form 1041).
IRC section 446(e) states that, unless otherwise provided, a taxpayer, whether an individual or a business, must secure the IRS's consent before changing a method of accounting for any item for federal income tax purposes. Form 3115 is used to request this consent.
Before filing Form 3115, read its instructions as well as the other relevant IRS form instructions, publications, and revenue procedures to determine if the ability to make the change without filing the form is already provided for in the code.
There are two types of consent: automatic and non-automatic.
Automatic Consent
Automatic consent is granted for changes that have an assigned Designated Change Number (DCN). The form instructions lists the automatic changes and their corresponding DCN. Automatic change requests are filed in duplicate, with one copy of Form 3115 (signed or unsigned) attached to the tax return, and one signed copy sent to the IRS National Office at the address listed in the form instructions. There is no fee and the IRS doesn't acknowledge receipt of the form.
Non-Automatic Consent
A non-automatic change is requested during the tax year to which the change applies. It should ideally be done as early as possible in the year to give the IRS enough time to respond. Unlike automatic requests, there is a fee for a non-automatic change. See here for the latest Internal Revenue Bulletin that includes the fees. The IRS acknowledges receipt of non-automatic change requests.
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