You are not reading the instructions correctly if this is
Automatic change request. 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. if the year of change is 2022 it would be due with the return filed timely in 2023.
• File a copy of the signed Form 3115 to the address provided
in the address chart on this page, no earlier than the first day of
the year of change - again assuming the year of change is 2022 then no sooner than 1/1/2022 - and no later than the date the original is filed - this would be the same date the original 2022 return is filed in 2023 - with the federal income tax return for the year of change.
