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does 3115 need signed before Efiling as PDF w/ original return in ProSeries?

jritchie
Level 3

Schedule C small business client missed taking DEPR on an asset for the last 3 years, missing out on $3,093 in depreciation deductions in that time on a singular asset.  Changing from an impermissable method of accounting (not taking DEPR) to a permissable method (taking DEPR) on 3115.  Form 3115 can be attached as a PDF in ProSeries, along with the supporting required statements.  

Does the 3115 have to be signed separately by the client and then attached to the 1040, which then gets an e-signature for e-filing?  (seems duplicative)

Or, if the Client just e-signs the 1040 with an 8879 does that signature automatically apply to the attached Form 3115?

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jritchie
Level 3

Sorry I wasn't clear.  Yes I know it must be filed both WITH the EFILING of the original return and in paper (where it must be signed by the Client) to a different office by mail or fax per the instructions:  "When and Where To File Automatic change requests. Except if instructed differently, you must file Form 3115 under the automatic change procedures in duplicate as follows. •Attach the original Form 3115 to the filer's timely filed (including extensions) federal income tax return for the year of change. The original Form 3115 attachment does not need to be signed. •File a copy of the signed Form 3115 (duplicate copy) with the IRS National Office at the address provided in the Address Chart for Form 3115, later, no earlier than the first day of the year of change and no later than the date the original is filed with the federal income tax return for the year of change. This signed Form 3115 may be a photocopy. For more on the signature requirement, see Name(s) and Signature(s), later. Alternatively, the duplicate copy of the signed Form 3115 may be submitted by fax."

So I suppose I just answered my own question with the BOLDED text from the instructions...LOL

The question is, on the Efiled 1040 through ProSeries do I need a separate signature on the 3115 form or does the signature on the 8879 cover that signature as well as the 1040?

 

 

 

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3 Comments 3
Just-Lisa-Now-
Level 15
Level 15

I believe the 3115 needs to be mailed in separately, but I dont think the attached PDF needs any special signature along with it.


♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪
jritchie
Level 3

Sorry I wasn't clear.  Yes I know it must be filed both WITH the EFILING of the original return and in paper (where it must be signed by the Client) to a different office by mail or fax per the instructions:  "When and Where To File Automatic change requests. Except if instructed differently, you must file Form 3115 under the automatic change procedures in duplicate as follows. •Attach the original Form 3115 to the filer's timely filed (including extensions) federal income tax return for the year of change. The original Form 3115 attachment does not need to be signed. •File a copy of the signed Form 3115 (duplicate copy) with the IRS National Office at the address provided in the Address Chart for Form 3115, later, no earlier than the first day of the year of change and no later than the date the original is filed with the federal income tax return for the year of change. This signed Form 3115 may be a photocopy. For more on the signature requirement, see Name(s) and Signature(s), later. Alternatively, the duplicate copy of the signed Form 3115 may be submitted by fax."

So I suppose I just answered my own question with the BOLDED text from the instructions...LOL

The question is, on the Efiled 1040 through ProSeries do I need a separate signature on the 3115 form or does the signature on the 8879 cover that signature as well as the 1040?

 

 

 

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Terry53029
Level 14
Level 14

Client does not have to sign the 3115. From the instructions. Link. https://www.irs.gov/pub/irs-pdf/i3115.pdf

"Automatic change requests. Except if instructed differently, you must file Form 3115 under the automatic change procedures in duplicate as follows. • Attach the original Form 3115 to the filer's timely filed
(including extensions) federal income tax return for the year of change. The original Form 3115 attachment does not need to be signed"

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