Effective immediately, the IRS has changed the address for
filing the duplicate copy of a completed Form 3115,
"Application for Change in Accounting Method," for an
automatic method change request.
Certain changes in methods of accounting may be made through
automatic change request procedures under Rev. Proc. 2015-13. These
procedures usually require that the completed Form 3115 be attached
to the timely filed return, and that on or before then, a duplicate
copy of the completed form be filed with the IRS Service Center in
Ogden, Utah.
Section 9.05 of the recently released Rev. Proc. 2016-1 provides
that the duplicate copy should now be filed with the IRS through
the following address:
Internal Revenue Service
201 West Rivercenter Blvd.
PIN Team Mail Stop 97
Covington, KY 41011-1424
The new procedure does not alter the requirement to attach the form
to the return, or to send additional copies, for example to the
examining agent if the taxpayer is under exam.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.