Late filing of DUPLICATE COPY of Form 3115

Hi All,

I wanted to have your opinion on this: we filed form 3115 for a corporate client (automatic change from cash to accrual) with form 1120 (form 3115 was attached to the e-filed return). Per the instructions a duplicate copy of the forms needs to be mailed to the KY office of the IRS. The duplicate copy was not sent per my client (was sent to him and he forgot to mail it)

What are my options? Should I tell my client to mail it now even though it is technically late (per the instructions you are supposed to send it at same time of the return at the latest)? Is the method change still valid? Do I need to file an amended return with original form 3115 attached and then at the same time send a duplicate copy of the form 3115 per the rev-proc?

Thank you in advance for sharing your thoughts. I am new on here and looking forward to contributing as well.

Steven

Look into 9100 relief for the late filing. Depending on when the return was due, you might be able to use the automatic six-month extension under 301.9100-2 to file an amended return with the Form 3115 and concurrently file the Covington copy. If it is too late for that, look up the 9100 relief private letter ruling procedure in Rev Proc 2018-01 and browse through the 446/9100 letter rulings on IRS.gov. This situation comes up fairly often.

Thank you. Would you know if we don't do anything, is the method change still valid? i would assume so since the original form was filed with the return but not entirely sure. I am afraid that if we send the duplicate 3115 form now it might be denied and open up a can of worms etc...

We are still thinking about sending a zero amended return with form 3115 and send duplicate copy at the same time but considering all options and open to all suggestions/recommendations including just sending the duplicate copy by itself now.

Thanks

Steven

The automatic method change procedures are strict compliance. Right now, the taxpayer has made an unauthorized method change.