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The 3115 Form is NOT Easy. Unless You're a Day Trader! People who filed for election in 2022, and when you are filing a 2022 tax return, you need to file 3115. It's not an easy form. It is really designed for large companies. When they change accounting methods, IRS wants them to tell the truth. The IRS goes, "Hey you, fill out this 3115; tell me how much taxes you save out of changing the method. So that is essentially what this form is doing. So it is not easy, but for us, for day traders, it
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