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
