Where to mail Form 3115 to catch up on mixed depreciation

I filled out form 3115 to catch up on 5 years of missed depreciation for a rental property.

The IRS website/documentation has 2 addresses for where to mail the form 3115 to -

a) one for a non-automatic change request

b) and the other for an automatic change request.

Which of the 2 groups does a catch up of missed depreciation for a rental property fall under?

2203

Expert Alumni

Mar 27, 2025 6:39:28 AM

A change in depreciation method is an automatic change request, so use the address under that type of request.