Find where to file Form 3115, Application for Change in Accounting Method for automatic and non-automatic change requests. Automatic change requests File Form 3115 under the automatic change procedures in duplicate: Attach the original Form 3115 to filer's timely filed (including extensions) federal income tax return for the year of change. File a copy (duplicate) of the signed Form 3115 in one of these ways: Mail Internal Revenue Service Ogden, UT 84201 Attn: M/S 6111 Private delivery Internal Revenue Service 1973 N. Rulon White Blvd. Ogden, UT 84201 Attn: M/S 6111 Fax Follow temporary procedures to fax automatic consent Form 3115 Certain foreign corporations and foreign partnerships: Find filing procedures for automatic change requests in section 6.03(1)(a)(ii) and (iii) of Rev. Proc. 2015-13 PDF. Non-automatic change requests File Form 3115 for non-automatic change requests through either: Mail Internal Revenue Service Attn: CC:PA:LPD:DRU P.O. Box 7604 Benjamin Franklin Station Washington, DC 20044 Private delivery Internal Revenue Service Attn: CC:PA:LPD:DRU Room 5336 1111 Constitution Ave. NW Washington, DC 20224
