IRS updates automatic accounting method changes list

June 14, 2025

On Monday, June 9, the IRS provided a comprehensive, updated list of changes in tax accounting methods that apply to automatic change procedures under Rev. Proc. 2015-13.

The method changes in Rev. Proc. 2025-23 are arranged in 32 sections by Code section, covering a broad array of tax accounting methods.

The revenue procedure makes 17 significant changes to the list of automatic changes in Rev. Proc. 2024-23. In each case, the method change is described, including its applicability. The description may also include conditions of inapplicability and additional requirements.

Each method change is given a designated automatic accounting method change number for use in completing Form 3115, Application for Change in Accounting Method. Read more.

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