The application for a change in accounting method, used to switch between cash and accrual, correct depreciation errors, or change inventory methods.
Many changes are automatic and simply attached to the return, and they let you fix past depreciation mistakes in one year through a catch-up adjustment instead of amending prior returns.
Automatic changes are routine and do not by themselves increase examination risk.
Last reviewed September 15, 2026. Tax rules change; confirm current law before acting.
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