Temporary procedure to fax automatic consent Forms 3115 due to COVID-19

July 30, 2020

IRS logoJuly 30, 2020, IRS Coronavirus Tax Relief News

Taxpayers filing Form 3115, Application for Change in Accounting Method should follow new procedure.

Until further notice, the IRS is implementing the temporary procedure described below for fax transmission of the duplicate copy of Form 3115, Application for Change in Accounting Method.

Starting on July 31, 2020, the IRS will accept the duplicate copy of Form 3115, Application for Change in Accounting Method, via fax to 844-249-8134. Important note: This change applies only to taxpayers requesting consent to make a change in accounting method under the automatic change procedure. This temporary procedure is in effect until further notice.

Taxpayers will still need to submit two copies of the Form 3115 to the IRS. Taxpayers must continue to file Form 3115 with their tax return (including extensions). However, instead of mailing the duplicate paper copy of Form 3115 to the IRS in Ogden, Utah, taxpayers can now fax it to 844-249-8134.

Read the full guidance and FAQ, dated July 30, 2020, IRS.gov

 

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