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Level 15

Deductions & credits

Address Chart for Form 3115

File Form 3115 at the applicable IRS address listed below.
  A non-automatic change request An automatic change request (Form 3115 copy)
Delivery by mail Internal Revenue Service
Attn: CC:PA:LPD:TSS
P.O. Box 7604
Benjamin Franklin Station
Washington, DC 20044		 Internal Revenue Service
Ogden, UT 84201
M/S 6111
Delivery by private delivery service Internal Revenue Service
Attn: CC:PA:LPD:TSS
Room 5336
1111 Constitution Ave. NW
Washington, DC 20224		 Internal Revenue Service
1973 N. Rulon White Blvd.
Ogden, UT 84201
Attn: M/S 6111
Delivery by facsimile 877-773-4950 (Secure) 844-249-8134
Delivery by encrypted electronic mail Userfee@irscounsel.treas.
gov		 N/A
‎August 6, 2024 12:13 PM
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