Except if instructed differently,
you must file Form 3115 under the automatic change procedures in duplicate as follows.
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, later.
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/i3115.pdf">https://www.irs.gov/pub/irs-pdf/i3115.pdf</a>
File an Income Tax Extension
The standard six-month tax extension allows you to file your tax return after the usual deadline. However, it doesn't buy you more time to pay any taxes you may owe. That means that if you don’t pay your tax balance by the filing deadline (April 18 in 2017), you'll get hit with penalty and interest.
File a free federal tax extension
<a rel="nofollow" target="_blank" href="
https://turbotax.intuit.com/irs-tax-extensions/">https://turbotax.intuit.com/irs-tax-extensions/</a>
