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

Form 1120-L

If the corporation’s principal business, office, or agency is located in the United States, file Form 1120-L at the following address:

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

If the corporation’s principal business, office, or agency is located in a foreign country or a U.S. possession, file Form 1120-L at the following address:

 

Internal Revenue Service Center
P.O. Box 409101
Ogden, UT 84409