! additional copies of Form 3115 — 1222 Inst 3115 (PDF)

CAUTION address. For example, another copy of Form 3115

would be sent when an applicant is under examination, before an Appeals office, or before a federal court, or is a certain foreign corporation or certain foreign partnership. See section 6.03(3) of Rev. Proc. 2015-13 for more information. Also see the instructions for Part II, lines 6 and 8, later.

Address Chart for Form 3115

File Form 3115 at the applicable IRS address listed below.

	A non-automatic change request	An automatic change request (Form 3115 copy)
Delivery by mail	Internal Revenue Service Attn: CC:PA:LPD:TSS 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:TSS Room 5336 1111 Constitution Ave. NW Washington, DC 20224	Internal Revenue Service 1973 N. Rulon White Blvd. Ogden, UT 84201 Attn: M/S 6111
Delivery by facsimile	877-773-4950 (Secure)	844-249-8134
Delivery by encrypted electronic mail	Userfee@irscounsel.treas. gov	N/A

Late Application In general, a filer that fails to timely file a Form 3115 will not be granted an extension of time to file except in unusual and compelling circumstances. See section 6.03(4)(b) of Rev. Proc. 2015-13 and Regulations section 301.9100-3 for the standards that must be met. For information on the period of limitations, see section 5.03(2) of Rev. Proc. 2023-1.

However, an automatic 6-month extension from the due date (excluding any extension) of the federal income tax return to file Form 3115 may be available for automatic change requests. For details, see section 6.03(4)(a) of Rev. Proc. 2015-13, and Regulations section 301.9100-2.

An applicant submitting a ruling request for an extension of time to file Form 3115 must pay a user fee for its extension request and, in the case of a non-automatic change request, a separate user fee for its accounting method change request. For the schedule of user fees, see section (A)(3)(b), (A)(4), and (A) (5)(d) in Appendix A of Rev. Proc. 2023-1.

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