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Instructions for Form 3115 ( Rev. December 2018 ) Application for Change in Accounting Method Cal No. 622151 --. Department of the Treasury Internal Revenue 2018 Minnesota Corporation Franchise Tax. Includes instructions for Forms M4, M4I, M4A, M4T, and M4NC. What's New 1122, 3115, 5471, 5472 and 5713. Your. this Form 3115 (including its instructions), and (2) any other relevant information, even if not specifically requested on Form 3115. Taxpayers must request FTB's consent by filing federal Form 3115, Application for Change in Accounting Method. For more information on FTB's consent to revoke 2018). INSTRUCTIONS FOR FORM N-30. CORPORATION INCOME TAX RETURN copy of federal Form 3115. 3115, attach a copy of the Form 3115 filed with. See the Instructions for Form 3115 for more information and exceptions. Also see Rev. Proc. 2018-31, 2018-22 I.R.B. 637 (or any successor guidance),