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Hello and thanks you for using Just Answer. To later change methods, IRS consent must be obtained by filing Form 3115, Application for Change in Accounting Method (www.irs.gov/pub/irs-pdf/f3115.pdf) . If the change is not automatic, a fee of $2,500 applies. Business or personal tax issues of taxpayers with gross income less than $250,000 qualify for a reduced user fee of $625.