Temporary Procedure for Filing Application for Change in Accounting Method

The IRS is implementing temporary procedures for fax transmission of the duplicate copy of Form 3115, Application for Change in Accounting Method.

Application for Change in Accounting MethodThe IRS will begin accepting the duplicate copy of Form 3115 via fax. This new procedure starts July 31 and stays in effect until further notice. This change applies only to taxpayers requesting consent to make a change in accounting method under the automatic change procedure.

Taxpayers need to continue to file Form 3115 (Application for Change in Accounting Method) with their tax return (including extensions). Instead of mailing the duplicate paper copy of Form 3115 to the IRS in Utah, taxpayers can now fax it to 844-249-8134.

The fax coversheet should include the following information:

  • Subject: Form 3115
  • Sender’s name, title, phone number, address
  • Taxpayer’s name
  • Date
  • Number of pages faxed (including cover sheet)

Sensitive information should not be included on the cover sheet, such as Employer Identification Number or Social Security number.

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