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
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
Internal Revenue Service
1973 N. Rulon White Blvd.
Ogden, UT 84201
Attn: M/S 6111
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