What do I do if I forgot to claim depreciation in prior years for my assets?
To catch up depreciation for prior years for your assets, you'll need to fill out and mail Form 3115 . For help filling out the form, see the form's instructions .
Automatic Change Request
Most taxpayers filing Form 3115 need to use the automatic change request procedures (see the instructions for Form 3115 for more information). If this applies to you, you'll need to file Form 3115 with your timely filed tax return and mail a copy of your Form 3115 to the IRS National Office.
In general, if you fail to timely file Form 3115 there won't be an extension of time to file except in unusual and compelling circumstances.
Our software doesn't support e-filing Form 3115. However, you can include Form 3115 with your tax return if you choose to mail your tax return. You don't need to sign the Form 3115 included with your tax return.
You can mail a copy of Form 3115 (which does need to be signed) to the IRS National Office at the address provided in the chart below.
Non-Automatic Change Request
For a non-automatic change request, don't send Form 3115 with your tax return. You only need to file your filled out and signed Form 3115 with the IRS National Office using the chart below. A user fee applies for non-automatic change requests. This fee can be paid on Pay.gov .
The IRS normally sends an acknowledgment of receipt within 60 days after receiving a Form 3115 filed under the non-automatic change procedures. If you don't receive an acknowledgment of receipt within 60 days, contact the IRS at the following address:
Internal Revenue Service
Control Clerk
CC:IT&A, Room 4512
1111 Constitution Ave. NW
Washington, DC 20224
Automatic Change Request
Most taxpayers filing Form 3115 need to use the automatic change request procedures (see the instructions for Form 3115 for more information). If this applies to you, you'll need to file Form 3115 with your timely filed tax return and mail a copy of your Form 3115 to the IRS National Office.
In general, if you fail to timely file Form 3115 there won't be an extension of time to file except in unusual and compelling circumstances.
Our software doesn't support e-filing Form 3115. However, you can include Form 3115 with your tax return if you choose to mail your tax return. You don't need to sign the Form 3115 included with your tax return.
You can mail a copy of Form 3115 (which does need to be signed) to the IRS National Office at the address provided in the chart below.
Non-Automatic Change Request
For a non-automatic change request, don't send Form 3115 with your tax return. You only need to file your filled out and signed Form 3115 with the IRS National Office using the chart below. A user fee applies for non-automatic change requests. This fee can be paid on Pay.gov .
The IRS normally sends an acknowledgment of receipt within 60 days after receiving a Form 3115 filed under the non-automatic change procedures. If you don't receive an acknowledgment of receipt within 60 days, contact the IRS at the following address:
Internal Revenue Service
Control Clerk
CC:IT&A, Room 4512
1111 Constitution Ave. NW
Washington, DC 20224
| An automatic change request (Form 3115 copy) | A non-automatic change request | |
| Delivery by mail | Internal Revenue Service Ogden, UT 84201 M/S 6111 |
Internal Revenue Service Attn: CC:PA:LPD:TSS P.O. Box 7604 Benjamin Franklin Station Washington, DC 20044 |
| Delivery by private delivery service | Internal Revenue Service 1973 N. Rulon White Blvd. Ogden, UT 84201 Attn: M/S 6111 |
Internal Revenue Service Attn: CC:PA:LPD:TSS Room 5336 1111 Constitution Ave. NW Washington, DC 20224 |
| Delivery by fax | 844-249-8134 | 877-773-4950 (Secure) |
| Delivery by encrypted email | N/A | Userfee@irscounsel.treas.gov |
