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IRS changes filing address for Form 3115 automatic change requests

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Tax Hot Topics: Form 3115 fiing addressEffective immediately, the IRS has changed the address for filing the duplicate copy of a completed Form 3115, “Application for Change in Accounting Method,” for an automatic method change request.

Certain changes in methods of accounting may be made through automatic change request procedures under Rev. Proc. 2015-13. These procedures usually require that the completed Form 3115 be attached to the timely filed return, and that on or before then, a duplicate copy of the completed form be filed with the IRS Service Center in Ogden, Utah.

Section 9.05 of the recently released Rev. Proc. 2016-1 provides that the duplicate copy should now be filed with the IRS through the following address:

Internal Revenue Service
201 West Rivercenter Blvd.
PIN Team Mail Stop 97
Covington, KY 41011-1424

The new procedure does not alter the requirement to attach the form to the return, or to send additional copies, for example to the examining agent if the taxpayer is under exam.

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