Contact Person

The contact person must be an individual authorized to sign Form 3115, or the filer's authorized representative. If this person is someone other than an individual authorized to sign Form 3115, you must attach Form 2848, Power of Attorney and Declaration of Representative.

Fax Number for Option To Receive Correspondence by Fax or Electronic Facsimile Check the box to indicate whether the filer wants to receive, or wants its authorized representative to receive, a copy of correspondence regarding its Form 3115 (for example, additional information letters or the letter ruling) by fax or electronic facsimile. If the filer answered yes, the filer must attach a statement indicating the applicant’s intention to request to correspond by fax or electronic facsimile and include the contact person’s fax number. The listed person(s) must be either authorized to sign the Form 3115 or an authorized representative of the filer that is included on Form 2848. For further details on the fax procedures, see section 9.04(3) of Rev. Proc. 2023-1.

Option To Receive Correspondence by Encrypted Email Attachment A filer that wants to receive, or wants its authorized representative to receive, correspondence regarding its Form 3115 (for example, additional information letters or the letter ruling) by encrypted email attachment must attach to Form 3115 a statement requesting the service. The request must specify which email encryption method is to be used and, if the taxpayer has not already provided the appropriate memorandums of understanding (MOUs) to use encrypted email attachments, must include those MOUs. For acceptable email encryption methods and procedures, see section 9.05(3) of Rev. Proc. 2023-1.