Filing Form 3115 for Method Change - NO CREDIT

Register for this course:

The meeting times for this class are in the past. Please check here for additional meeting times.

Meeting Times:

Friday, May 8, 2020 10:00:00 AM - Friday, May 8, 2020 12:00:00 PM
(The meeting times for all courses are expressed in Mountain Time.)


This course is in the past and can no longer be purchased.


Classroom not available.

Delivery Method:

If attending in the CPE4U classroom or a Colorado hotel, the delivery method is Group Live.
If attending over the Internet (online), the delivery method is Group Internet Based.

Credit Hours:

Field of Study:

Course Level:




General Description:

This class is designed to introduce the participant to the process and procedures to follow in filing a Form 3115, Application for Change in Accounting Method. This is the free, not for credit version of this seminar and you will not receive an attendance certificate if you register and attend.

Learning Objective:

After completing this course the participant will be able to:

  • Discuss filing a Form 3115 for nonautomatic changes, where to file the Form 3115, the due date, and the cost.
  • Discuss filing a Form 3115 for automatic changes.
  • Describe the changes that qualify as automatic changes and where to find the automatic method changes.
  • Define a positive §481 adjustment.
  • Define a negative §481 adjustment.
  • Identify the relevance of §446(e), change proper method to proper method.
  • Identify the relevance of §446(f), change improper method to proper method.
  • Define Category A method; Code, Regs, or Supreme Court (no sign, no Form 8275).
  • Determine when the treatment of an item becomes a method of accounting or a treatment of a material item.
  • Describe the tax effect of the Tax Cuts and Jobs Act on changes in method of accounting, including a number of Revenue Procedures that have been issued in order to comply with changes made in the Tax Cuts and Jobs Act.


Mark A. Vogel is a retired professor and director of the University of Denver Graduate Tax Program, where for 38 years he taught courses in individual, fiduciary, tax accounting, partnership, and corporate taxation. He is the author of Divorce Taxation Guide (John Wiley & Sons) and Individual Taxation (Shepards/McGraw-Hill). He received a J.D. and LL.M. in Taxation from the University of Denver College of Law and an undergraduate accounting degree from the University of Notre Dame. He is also a CPA licensed in Illinois.

Related Courses:

Seminar Name Date Location

CPE4U Colorado provides continuing professional education seminars for accountants, attorneys, enrolled agents, Tax Return Preparers, and Certified Financial Planners (Year 2019 Tax Update only) in Denver and other cities in Colorado. These classes range from two hours to two days in duration and are scheduled on weekdays from April 29, 2019, through February 7, 2020. Almost all classes taught in our own classrooms are also broadcast live over the Internet.

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