Where to mail corporate returns

Note: This information can also be found in the form instructions in UltimateTax. To access these instructions while using Form 1120 or 1120S, press SHIFT+F1.

 

If the corporation's principal business, office, or agency is located in:

And the total assets at the end of the tax year are:

Use the following address:

 

Less than $10 million and Schedule M-3 is not filed

 

Department of the Treasury

Internal Revenue Service Center

Cincinnati, OH 45999-0012

 

Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin

$10 million or more or less than $10 million, and Schedule M-3 is filed

 

Department of the Treasury

Internal Revenue Service Center

Ogden, UT 84201-0012

 

Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming

Any amount

Department of the Treasury

Internal Revenue Service Center

Ogden, UT 84201-0012

 

A foreign country or U.S. possession

Any amount

Internal Revenue Service Center

P.O. Box 409101

Ogden, UT 84409-0012