"Where to File Your Taxes" (for Form 1065)

IF the partnership's principal business, office, or agency is located in: And the total assets at the end of the tax year are: Use the following Internal Revenue Service Center address:
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

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

Department of the Treasury
Internal Revenue Service

Kansas City, MO 64999-0011

 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
Ogden, UT
84201-0011
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
Ogden, UT
84201-0011
A foreign country or U.S. possession Any amount Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409