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 |
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| 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 |
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| 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 |
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| A foreign country or U.S. possession | Internal Revenue Service Center P.O. Box 409101, Ogden, UT 84409 |
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| 1041-QFT, 8725, 8831, 8876, 8924, 8928 |
Any location | Department of the Treasury Internal Revenue Service Center Cincinnati, OH 45999-0045 |
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| 1042, 1120-F, 1120-FSC, 3520-A, 8804 |
Any location | Internal Revenue Service Center P.O. Box 409101, Ogden, UT 84409 |
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| 1066, 1120-C, 1120-PC |
The United States | Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0045 |
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| A foreign country or U.S. possession | Internal Revenue Service Center P.O. Box 409101, Ogden, UT 84409 |
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| 1041-N, 1065-B, 1120-POL | Any location | Department of the Treasury Internal Revenue Service Center Ogden, UT 84409-0045 |
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| 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 |
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| 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 |
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| A foreign country or U.S. possession | Internal Revenue Service Center P.O. Box 409101, Ogden, UT 84409 |
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| More Online Instructions |