Faxing automatic Forms 3115 temporarily allowed

Tax Hot Topics newsletter The IRS has implemented a temporary procedure that allows taxpayers to submit the Ogden copy of automatic consent Forms 3115 via fax until further notice.

The IRS generally requires taxpayers to mail the duplicate Forms 3115 to Ogden, Utah. However, in light of COVID-19, taxpayers are given the option to fax their duplicate Forms 3115 for automatic method changes to the IRS at 844-249-8134. Should a taxpayer choose to fax its duplicate Form 3115 to the IRS, the cover sheet should include all the following:

  • “Subject: Form 3115”
  • The sender’s name, title, phone number and address
  • The taxpayer’s name
  • The date
  • The number of pages faxed, including cover sheet

Taxpayers should not include sensitive information on the cover sheet, such as an Employer Identification Number or a Social Security Number. Further, the IRS will not provide a confirmation or receipt of the fax. Therefore, it is the taxpayer’s responsibility to check its fax transmission log to verify that all the pages were sent properly.

This temporary procedure does not apply to taxpayers that have already mailed their paper duplicate copy of Forms 3115 during the 2020 calendar year. Such taxpayers should not fax a second duplicate copy to the IRS. It also does not apply to non-automatic method changes or any other filings with the IRS.

Sharon Kay
Washington National Tax Office
T +1 202 861 4140

Caleb Cordonnier
Washington National Tax Office
+1 202 521 1555

Jason Seo
Senior Associate
Washington National Tax Office
+1 202 521 1556

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