Obaf
Level 2

Where to mail Form 3115 to catch up on mixed depreciation

I filled out form 3115 to catch up on 5 years of missed depreciation for a rental property.

 

The IRS website/documentation has 2 addresses for where to mail the form 3115 to -

a) one for a non-automatic change request

b) and the other for an automatic change request.

 

Which of the 2 groups does a catch up of missed depreciation for a rental property fall under?