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

Form 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:

For Returns Filed (1/1/19 through 6/17/19)

Connecticut, Delaware, District of Columbia, Florida, Indiana,  Maine, Maryland, Massachusetts, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia

Less than $10 million

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

 (Any of the above)

$10 million or more

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

Georgia, Illinois, Kentucky, Michigan, Tennessee, Wisconsin Less than $10 million Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0012

(Any of the above)

$10 million or more

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

Any amount

Internal Revenue Service
PO Box 409101
Ogden, UT 84409

 
For Returns Filed After 6/17/19

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

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0012

 (Any of the above)

$10 million or more

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