Where to Find the Correct Form 3115 Mailing Address

Form 3115, Application for Change in Accounting Method, is necessary for businesses and individuals adjusting their accounting practices. Filing it correctly ensures compliance with IRS regulations and helps avoid delays or penalties. A common issue filers face is determining where to send the form, as the correct mailing address depends on specific circumstances.

Primary IRS Mailing Location

The address for Form 3115 depends on whether the filer is using the automatic or non-automatic change procedure. Most taxpayers filing under the automatic change process should send the form to the IRS Ogden, Utah office:

Internal Revenue Service
1973 Rulon White Blvd.
Ogden, UT 84201-0045

The IRS periodically updates mailing addresses, so taxpayers should verify the latest details on the IRS website or the most recent Form 3115 instructions before submitting.

For those filing under the non-automatic change procedure, the form must be submitted to the IRS National Office in Washington, D.C., as part of a ruling request. This process requires a user fee, which varies by request type. According to Revenue Procedure 2024-1, the standard fee for most accounting method changes is $11,500.

Alternate Addresses for Specific Situations

Some taxpayers may need to send Form 3115 to a different location based on their filing status, entity type, or IRS program involvement. Large corporate taxpayers under IRS examination should provide the form directly to their assigned examiner.

Partnerships and S corporations subject to the centralized partnership audit regime under the Bipartisan Budget Act of 2015 may have different submission requirements. In some cases, they must file Form 3115 with their partnership return or submit additional documentation to the IRS Pass-Through Entity Office.

Businesses in the Compliance Assurance Process (CAP), a real-time tax compliance program for large corporations, must submit Form 3115 to their designated IRS contact. CAP participants coordinate accounting method changes within the program to prevent discrepancies in financial reporting.

Ensuring Delivery Accuracy

To confirm receipt, taxpayers should use a mailing method that includes tracking and delivery confirmation. The IRS recommends sending Form 3115 via certified mail with a return receipt or using an approved private delivery service such as FedEx or UPS. This documentation is useful in case of disputes over filing deadlines.

Accuracy in completing the form is also essential. Missing taxpayer identification numbers, incomplete method change descriptions, or incorrect disclosures can cause processing delays or rejection. The IRS requires specific information depending on the type of accounting method change, so reviewing the latest Form 3115 instructions or consulting a tax professional can help avoid mistakes.

Submission deadlines are crucial. Under the automatic change procedure, Form 3115 must generally be filed with the taxpayer’s timely filed (including extensions) federal income tax return. Late submissions may require special approval or necessitate filing under the non-automatic change procedure, which involves additional fees and a longer review process.