The IRS Form 3115 is generally provided by the IRS to taxpayers who wish to voluntarily file a method change(s). As it is a generic form, the taxpayer must answer the questions provided on the 3115 Form plus any other data or answers that are required from other IRS source documents that specifically relate to the desired method change. Those documents include Rev. Procs.: 2015-13, 2018-31, 2019-1 (updated to 2020-1 and so forth), and the IRS source document that allows this automatic method change. This DCN 107 was written/completed by us using those source documents to customize this form to assist a taxpayer in preparing this DCN. This DCN relates to a taxpayer who sold a depreciable property but did not take all of the depreciation on that property that it should have, that is, were allowed or allowable. This is an impermissible to permissible method of accounting for depreciation or amortization for disposed depreciable or amortizable property under sections 167, 168, 197, 1400I, 1400L(b), 1400L(c), or 1400N(d), or former 168, —for an item of certain depreciable or amortizable property that has been disposed of by the applicant and for which the applicant did not take into account any depreciation allowance or did take into account some depreciation but less than the depreciation allowable, from using an impermissible method of accounting for depreciation to using a permissible method of accounting for depreciation. The taxpayer has to also complete Schedule E of Form 3115. Additionally, a qualified small taxpayer qualifies for a reduced Form 3115 filing requirement. See section 6.07 of Rev. Proc. 2018-31. See the related Explanation for more details. The Form 3115 areas that may be adjusted/changed to the particulars of the taxpayer include questions, for example: (a) 7 and 8 on whether the taxpayer is under audit or not (b) 11 and 12 regarding whether the taxpayer is or has previously submitted tax method changes in the last 5 years. Other specific unique Form 3115 questions or situations under this DCN, such as Schedule E, are spelled out in the Attachment (its Word document) that matches this DCN. That Attachment is also provided in Tax Method Changes site.