There are two main methods of accounting available for a business to use:
cash method
accrual method
To change your method of accounting, you generally must file Form 3115. You can use the Forms Assistant to search for and add Form 3115 to your return.
In dashboard navigation, go to Resources, scroll to the Assistants section, and select Forms Assistant.
In classic navigation, click Tools > Forms Assistant.
On desktop, click Forms and locate the federal form in the Forms Explorer.
Form 3115 can be e-filed with the return. If you need to attach any form that is not supported for e-file, you can use Form 8453.