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"Where to File Your Taxes" (for Form 1120-L)

Form 1120-L

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 IRS center address:
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

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

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0012

(Any of the above)

 

$10 million or more or Schedule M-3 is filed

Department of the Treasury
Internal Revenue Service
Ogden, UT  84201-0012

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

Any amount

Department of the Treasury
Internal Revenue Service
Ogden, UT  84201-0012
A foreign country or U.S. possession (or the corporation is claiming the possessions corporation tax credit under sections 30A and 9936) 

Any amount

Internal Revenue Service
P.O. Box 409101
Ogden, UT  84409
Page Last Reviewed or Updated: 01-Jan-2014