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Form 970, Application To Use LIFO Inventory Method

File this form with your income tax return to elect to use the last-in, first-out (LIFO) inventory method described in the Internal Revenue Code section 472.

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All Form 970 Revisions

Form 1065, U.S. Return of Partnership Income

Form 1120, U.S. Corporation Income Tax Return

Form 3115, Application for Change in Accounting Method

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Comment on Form 970

Use the Comment on Tax Forms and Publications web submission form to provide us feedback on the content of the products we give you to help you comply with tax law.

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Page Last Reviewed or Updated: 28-Jan-2015