# Announcement 2016-14: December 2015 Revision of Form 3115

> Federal · IRS announcements · In force

URL: https://www.frixlaw.com/law-library/statutes/IRS_ANN_2016_14

## Section

- **Citation:** Announcement 2016-14
- **Heading:** December 2015 Revision of Form 3115
- **Jurisdiction:** Federal
- **Kind:** IRS announcements
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Internal Revenue Bulletin / IRB 2016 / Announcement / Announcement 2016-14

## Text

Announcement 2016-14

DECEMBER 2015 REVISION OF FORM 3115
The Internal Revenue Service (IRS) has revised Form 3115, Application for
Change in Accounting Method, and its instructions. The Form 3115 (Rev. December
2015) is the current Form 3115 and replaces the December 2009 version of the Form
3115. Ordinarily, a taxpayer applies for consent to change a method of accounting for
federal income tax purposes by completing and filing a current Form 3115. Treas. Reg.
§ 1.446-1(e)(3)(i).
To allow a reasonable transition to the December 2015 Form 3115, the IRS will
accept either the December 2015 Form 3115 or the December 2009 Form 3115 filed on
or before April 19, 2016, except where the use of the December 2015 Form 3115 is
specifically required in guidance published in the Internal Revenue Bulletin. Taxpayers
filing Forms 3115 after April 19, 2016, must use the December 2015 Form 3115. The
IRS encourages taxpayers to use the December 2015 Form 3115 prior to April 20,
2016. Regardless of the form used, taxpayers must provide all the information required
by Rev. Proc. 2015-13 (or Rev. Proc. 2011-14, 2011-4 I.R.B. 330, if the taxpayer is
making a change under the transition rule in section 15.02(1)(a)(ii) of Rev. Proc. 2015-
13, 2015-5 I.R.B. 419, as modified by Rev. Proc. 2015-33, 2015-24 I.R.B. 1067). See
sections 6.02 and 14 of Rev. Proc. 2015-13 or sections 6 and 11 of Rev. Proc. 2011-14.
Section 6.03(1)(a)(i) of Rev. Proc. 2015-13 requires a taxpayer filing a request for
an automatic change to file its original Form 3115 with its return and a duplicate of that
Form 3115 with the IRS in Ogden, Utah. Beginning in January 2016, the duplicate copy
of Form 3115 for an automatic change request is filed with the IRS in Covington,
Kentucky. See Rev. Proc. 2016-1, 2016-1 I.R.B. 1, section 9.05(2). The address of the
IRS office in Covington, Kentucky, is:
Internal Revenue Service
201 West Rivercenter Blvd
Form 3115 with its return and a duplicate of that
Form 3115 with the IRS in Ogden, Utah. Beginning in January 2016, the duplicate copy
of Form 3115 for an automatic change request is filed with the IRS in Covington,
Kentucky. See Rev. Proc. 2016-1, 2016-1 I.R.B. 1, section 9.05(2). The address of the
IRS office in Covington, Kentucky, is:
Internal Revenue Service
201 West Rivercenter Blvd.
PIN Team Mail Stop 97
Covington, KY 41011-1424

If prior to April 20, 2016, a taxpayer filed its duplicate copy of Form 3115 with the IRS in
either Ogden, Utah, or Covington, Kentucky, using the December 2009 Form 3115, the
taxpayer may file its original Form 3115 with its return on either the December 2009
Form 3115 or the December 2015 Form 3115.
Taxpayers may download the December 2015 Form 3115 and its instructions
from the IRS website, www.irs.gov/formspubs, or order them from the IRS website
www.irs.gov/orderforms.

The principal author of this announcement is Charles Magee of the Office of
Associate Chief Counsel (Income Tax & Accounting). For further information regarding
this announcement contact Mr. Magee at (202) 317-7005 (not a toll-free call).

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/IRS_ANN_2016_14. Check the current official text before relying on it. Not legal advice.