Tuesday, January 5, 2016

New Automatic Change Form 3115 Mailing Address

On January 4th, 2016, the Service published Internal Revenue Bulletin 2016-1. This issue of the IRB contains Rev. Proc. 2015-1, which provides the general procedural rules for private letter ruling requests, accounting method changes, and other filings. Notable updates include:

  • The nonautomatic accounting method application fee remains the same as last year: $8600.
  • As anticipated based on the draft Form 3115 instructions, automatic method changes have a new mailing address:
          Internal Revenue Service 
          201 West Rivercenter Blvd.
          PIN Team Mail Stop 97
          Covington, KY 41011-1424  
  • Rev. Proc. 2015-13 has been updated to change "Ogden copy" to "Duplicate copy".
        It is not clear whether accounting method change filers should use the new address yet. Section 18 of the revenue procedure provides that it is effective January 4th, 2016. The IRS Form 3115 website, however, has not yet been updated to reflect the new address. I have inquired about the filing address, but I suspect that we will not know the proper filing address until January 20th, during the Service's next TPR webinar.

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