• 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.
• 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 and no later than the date the original is filed with the federal income tax return for the year of change. This signed Form 3115 may be a photocopy. For more on the signature requirement, see the Name(s) and Signature(s)section on page 3
https://www.irs.gov/pub/irs-pdf/i3115.pdf
See screenshot for address chart.
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