IRS Form 3115 (Application for Change in Accounting Method) Fax Numbers
Where and How to Fax a 3115 Form?
IRS Form 3115 is a key document used by individuals and businesses seeking official IRS approval to adjust how they report income and expenses, allowing greater flexibility in adapting their financial reporting to changes in their business or tax strategy.
What is an IRS Form 3115?
Form 3115 is used to request a change in either an overall method of accounting or the accounting treatment of specific items. This includes switching from cash to accrual basis, changing depreciation methods, or making adjustments required by new IRS regulations. The form allows taxpayers to comply with IRS rules when making such changes, ensuring consistency and accuracy in reporting.
IRS Form 3115 Fax Numbers
- 844-249-8134: Automatic consent procedures, fax the signed duplicate copy of Form 3115 to the IRS National Office
- 877-773-4950: Advance consent (non-automatic change) requests, secure fax to the IRS Chief Counsel's National Office
These are two distinct filing tracks with different rules. For automatic consent, send only one Form 3115 per fax, up to a maximum of 100 pages, no user fee required. For advance consent, a user fee is required and paid through Pay.gov, and you can also mail the request to Internal Revenue Service, Attn: CC:PA:LPD:TSS, P.O. Box 7604, Benjamin Franklin Station, Washington, DC 20044, or submit it by encrypted email. Most accounting method changes qualify for the automatic procedures.
How to Fax Your Form 3115 to the IRS
Which fax number applies to your Form 3115 depends on which consent track you're using, automatic or advance. Fax.Plus lets you send the duplicate copy straight from a computer, phone, or email to the right IRS office, with a timestamped delivery confirmation on file, useful given the IRS's own one-form, 100-page limit on automatic-consent faxes and the fact that neither track gives you any other confirmation of receipt.
Fax From Computer
Fax From Mobile
Fax By Email
Fax By Scan
Why do you need an IRS Form 3115?
- To comply with IRS rules when changing an accounting method
- To reflect a more accurate picture of income and expenses
- To take advantage of new or preferable tax treatments
- To avoid penalties and ensure changes are made in a tax-compliant manner
- Sometimes required due to IRS-mandated changes or updates to tax law (e.g., TCJA)
Who needs to file an IRS Form 3115?
- Businesses (corporations, partnerships, LLCs, sole proprietors)
- Individuals (e.g., Schedule C filers)
- Trusts and estates
- Tax-exempt organizations
Any taxpayer who wants to change their accounting method (either overall or for specific items) must file this form, especially when required or permitted by IRS regulations.
What's the difference between automatic and advance consent for Form 3115?
Most accounting method changes qualify for the automatic consent procedures under Rev. Proc. 2015-13, which require no user fee and let you fax the duplicate copy to the IRS National Office. Changes that don't qualify need advance consent, filed with a different office, a required user fee, and a separate secure fax line. Check the current list of automatic change procedures before assuming your change qualifies.
Do I have to pay a fee to file Form 3115?
Not if you're filing under the automatic consent procedures, the IRS charges no user fee for those. Advance consent (non-automatic) requests do require a user fee, paid through Pay.gov, with the current amount set annually in the IRS's user-fee revenue procedure.
What is a Section 481(a) adjustment on Form 3115?
It's the calculation that accounts for the difference between your old and new accounting methods so income isn't duplicated or omitted. A negative adjustment (more deductions under the new method) is typically taken in the year of change. A positive adjustment is usually spread over four tax years starting with the year of change.
Does filing Form 3115 protect me if the IRS audits a prior year?
Often, yes. This is called audit protection: if you timely file Form 3115 under the automatic consent procedures, the IRS generally won't require you to change the same accounting method item for a tax year before your requested year of change, even if that year is later examined. It's one of the practical reasons to file the change formally rather than just switching methods on your own.
When during the tax year should I file Form 3115?
For automatic consent, the duplicate copy is faxed no earlier than the first day of your year of change and no later than the date you file your original tax return, and it must attach to that timely filed return, extensions included. For advance consent, the request is filed with the IRS National Office during the tax year the change applies to, before you file your return.
Changing an accounting method rarely comes up on its own. Here's what else comes up around IRS filings, tax elections, and third-party fax submissions.
Start faxing now.
Create an account to save time and money by sending free faxes from a computer or mobile to anywhere in the world.
DISCLAIMER: The information on this site is for general information purposes only, and Alohi cannot guarantee that all the information on this site is current or accurate. This is not intended to be legal, accounting or tax advice and should not be a substitute for professional legal, accounting or tax advice. For legal advice, consult a licensed attorney regarding your specific legal questions.
Partner with us!
Confédération Suisse
Confederazione Svizzera
Confederaziun Svizra
Swiss Confederation
Innosuisse - Swiss Innovation Agency
