Instructions for Form 7004 - Additional Material


Where To File

IF the form is . . . AND the settler is (or was at death) . . . THEN file Form 7004 at:
706-GS(D) & 
706-GS(T)
A resident U.S. citizen, resident alien, 
nonresident U.S. citizen, or alien
Department of the Treasury, Internal Revenue Service Center, Cincinnati, OH 45999-0045, or for private delivery service: 
201 W. Rivercenter Blvd., Covington, KY 41011-1424
IF the form is . . . AND your principal business, office, or agency is located in . . . THEN file Form 7004 at:
1041, 1120-H Connecticut, Delaware, District of Columbia, Florida, 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 Department of the Treasury 
Internal Revenue Service Center 
Cincinnati, OH 45999-0045
  Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming Department of the Treasury 
Internal Revenue Service Center 
Ogden, UT 84201-0045
  A foreign country or U.S. possession Internal Revenue Service Center 
P.O. Box 409101, Ogden, UT 84409
1041-QFT, 
8725, 8831, 
8876, 8924, 8928
Any location Department of the Treasury 
Internal Revenue Service Center 
Cincinnati, OH 45999-0045
1042, 1120-F, 
1120-FSC, 
3520-A, 8804
Any location Internal Revenue Service Center 
P.O. Box 409101, Ogden, UT 84409
1066, 1120-C, 
1120-PC
The United States Department of the Treasury  
Internal Revenue Service Center 
Ogden, UT 84201-0045
A foreign country or U.S. possession Internal Revenue Service Center 
P.O. Box 409101, Ogden, UT 84409
1041-N, 1065-B, 1120-POL Any location Department of the Treasury 
Internal Revenue Service Center 
Ogden, UT 84409-0045
1065, 1120, 
1120-L, 1120-ND, 
1120-REIT, 
1120-RIC, 1120S, 
1120-SF, 8612, 8613
Connecticut, Delaware, District of Columbia, Florida, 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 And the total assets at the end of the tax year are: 
Less than $10 million
Department of the Treasury  
Internal Revenue Service Center  
Cincinnati, OH 45999-0045
  $10 million or more Department of the Treasury 
Internal Revenue Service Center 
Ogden, UT 84201-0045
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming Department of the Treasury 
Internal Revenue Service Center 
Ogden, UT 84201-0045
A foreign country or U.S. possession Internal Revenue Service Center 
P.O. Box 409101, Ogden, UT 84409


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