Where to file your taxes for Form 1120-PC

If the corporation's principal business, office, or agency is located in: Use the following IRS center address:
the United States 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) 

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