When and Where To File

Automatic change requests. Except if instructed differently, you must file Form 3115 under the automatic change procedures in duplicate as follows.

• Attach the original Form 3115 to the filer's timely filed (including extensions) federal income tax return for the year of change. The original Form 3115 attachment does not need to be signed.

• File a copy of the signed Form 3115 (duplicate copy) with the IRS National Office at the address provided in the Address Chart for Form 3115 , later, no earlier than the first day of the year of

change and no later than the date the original is filed with the federal income tax return for the year of change. This signed Form 3115 may be a photocopy. For more on the signature requirement, see Name(s) and Signature(s) , later. Alternatively, the duplicate copy of the signed Form 3115 may be submitted by fax.

The IRS does not send acknowledgements of receipt for automatic change requests.

For filing procedures relating to automatic change

TIP requests for certain foreign corporations and foreign

partnerships, see section 6.03(1)(a)(ii) and (iii) of Rev. Proc. 2015-13.

Non-automatic change requests. You must file Form 3115 under the non-automatic change procedures during the tax year for which the change is requested, unless otherwise provided by published guidance. See section 6.03(2) of Rev. Proc. 2015-13.

File Form 3115 with the IRS National Office at the address listed in the Address Chart for Form 3115 below. Alternatively, Form 3115 may be submitted by secure electronic facsimile or encrypted electronic mail. File Form 3115 as early as possible during the year of change to provide adequate time for the IRS to respond prior to the due date of the filer's return for the year of change.

The IRS normally sends an acknowledgment of receipt within 60 days after receiving a Form 3115 filed under the non-automatic change procedures. If the filer does not receive an acknowledgment of receipt for a non-automatic change request within 60 days, the filer can inquire to:

Internal Revenue Service Control Clerk CC:IT&A, Room 4512 1111 Constitution Ave. NW Washington, DC 20224

In specified circumstances, you are required to send