The IRS Form 3115 itself does not provide the IRS with all of the data nor answers that are required to be provided in the submission of the Form 3115 for this method change. This Word document is provided in order for the Form 3115 tax return Preparer to provide that required additional data or information/answers. It must be attached right after the Form 3115 and made part of the complete mailing to the IRS (the “copy” that is signed by you and the taxpayer) and to the 3115 pdf that you will attach to the tax return (this is deemed to be the original and does not need to be signed), This Word document is structured in order for the user to customize it to the specific situation of the taxpayer. It is written specifically for this particular method change and should not be used as an attachment to any other method change. The items in red print are either sections that are advisory to you, the Preparer, or are examples. These parts should either be deleted or customized to the taxpayer’s situation. If you are unsure what the final attachment should look like, please review the completed example of this method change.