Thanks @JamesG1 ! This was helpful. To make sure I get it right, I am summarizing based on my understanding. Please confirm if I got it right.
Since I am submitting my personal Tax return for FY23 and this time including Form 3115 (to change accounting method), the address on 3115 should be the same as on 1040 and not the one on Schedule E (Use current address and not residential address).
Since the form 3115 is submitted for FY23, the date of change should be 12/31/2023.
