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 7 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 changes in Depreciation or amortization that are defined as an impermissible to permissible method change. See sections 56, 167, 168, 197, 280F, 1400I, 1400L, 1400N, and former section 168. An impermissible method to a permissible method for changes are allowed under Regulations section 1.446-1(e)(2)(ii)(d), and for depreciable property owned at the beginning of the year of change. Additionally, a qualified small taxpayer qualifies for a reduced Form 3115 filing requirement. See section 6.01 of Rev. Proc. 2018-31. 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 are spelled out in the Attachment, such as Schedule E of Form 3115, (its Word document) that matches this DCN. That Attachment is also provided in Tax Method Changes site.