This is the first instance for a change and the change is for accrual to overall cash basis. In ProSeries it says I can file it as an attachment OR mail it, but in the government instructions it says I can file it electronically but I still have to mail it with the Form 8453 or whatever it was.  It also says the 3115 has to be mailed prior to filing the tax return.

Which set of directions is correct?  Can I have the client sign it, and then attach it to the return as a PDF file and be done with it?  Or do I have to mail the signed copy right now and probably file an extension?