Since you are correcting depreciation you should be filing Form 3115 under Automatic Change Procedures. You will file a copy (duplicate) of the signed Form 3115 in one of these ways:
Mail
Internal Revenue Service
Ogden, UT 84201
Attn: M/S 6111
Private delivery
Internal Revenue Service
1973 N. Rulon White Blvd.
Ogden, UT 84201
Attn: M/S 6111
Fax
Follow temporary procedures to fax automatic consent Form 3115
If you are including a payment with your tax return, mail it to:
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
If you are NOT including a payment with your tax return, mail it to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
You don't have to sign the Original Form 3115 sent with your return, but I would go ahead and sign it.
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