When and Where To File
Automatic change requests.
Except if instructed differently, you must file Form 3115 under the automatic change procedures in duplicate as follows.
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File a copy of the signed Form 3115 (duplicate copy) with the IRS National Office at the address provided in the Address Chart for Form 3115, later, 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 Name(s) and Signature(s) , later. Alternatively, the duplicate copy of the signed Form 3115 may be submitted by fax.
