E-file Form 3115

You may need to file 2 copies of Form 3115, Application for Change in Accounting Method. One copy of Form 3115 attaches to Form 1120, and the 2nd copy (if necessary) files separately on paper directly to the IRS. The copy filed with Form 1120 is included in the electronic file. The 2nd copy isn't filed electronically; you need to paper file it with the IRS. UltraTax CS prints separate Form 3115 filing instructions for the paper copy.

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