Fax Form 3115 for Automatic Change COVID-19 Response: We are now accepting the signed copy of Form 3115 by fax at 844-249-8134. This applies only if you file under automatic change procedures. Get details on the temporary procedure. Automatic change requests File Form 3115 under the automatic change procedures in duplicate as follows. Attach the original Form 3115 to filer's timely filed (including extensions) federal income tax return for the year of change. File a copy of the signed Form 3115 at the address shown in the chart below. Non-Automatic change requests File Form 3115 with the IRS National Office at the address listed in the chart below. Delivery by... Non-Automatic Change Request Automatic Change Request Mail Internal Revenue Service Attn: CC:PA:LPD:DRU P.O. Box 7604 Benjamin Franklin Station Washington, DC 20044 Internal Revenue Service Ogden, UT 84201 M/S 6111 Private Delivery Service Internal Revenue Service Attn: CC:PA:LPD:DRU Room 5336 1111 Constitution Ave. NW Washington, DC 20224 Internal Revenue Service 1973 N. Rulon White Blvd. Ogden, UT 84201 Attn: M/S 6111
