Where To File Form 3115

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.

 

Non-Automatic Change Request

Automatic Change Request

Delivery by 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
Delivery by 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