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@Beachkids5 wrote:

Says cannot be electronically filed but can be included as PDF attachment which will efile it.  Can print and mail with Form 8453 

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Can you point out where it says that in the Form 3115 Instructions?  While that is PART of what needs to be done, it seems like you haven't actually read the Form 3115 Instructions, such as under the heading "When and Where to File".

https://www.irs.gov/instructions/i3115#en_US_202212_publink63215hd0e217