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

 

Mailing Addresses for Forms 1120-REIT
IF the REIT'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, 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 64999-0012

 (Any of the above) $10 million or more, or less than $10M and Schedule M-3 is filed Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0012
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 84201-0012
A foreign country or U.S. possession Any amount Internal Revenue Service
PO Box 409101
Ogden, UT 84409