Note: Some addresses may not match a particular instruction booklet or publication. This is due to changes being made after the publication was printed. This site will reflect the most current where to file addresses for use during calendar year 2025. Addresses for forms beginning with the number 3 Form name (For a copy of a form, instruction or publication) Address to mail form to IRS Form 3115, Application for Change in Accounting Method Form 3115 mailing addresses Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (Under Section 6048(b)) Internal Revenue Service P.O. Box 409101 Ogden, UT 84409
