GA, OR, NC, KY conformity accounting method changes

Entity is filing for small business taxpayer accounting method changes. Entity files in California, Georgia, Oregon, North Carolina, and Kentucky.

Before I dive into each state, I am hoping that tax practitioners in states other than CA might be able to give me the lay of the land - whether the state conforms to the accounting method changes, process (such as whether attaching the 3115 is required), and any issues that I should be aware of.

Thank you for any help.

I do not believe there is a requirement in NC. If you do not complete the Balance Sheet section on the entity's NC return, you must supply a copy of the federal return.

NC starts all its entity income tax returns with federal taxable income and adjusts from there.