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

Form 1120-RIC
If the RIC’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 and Schedule M-3 is not filed

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

$10 million or more or Schedule M-3 is filed Department of the Treasury
Internal Revenue Service
Ogden, UT
84201-0012
Georgia, Illinois, Kentucky, Michigan, Tennessee, Wisconsin Less than $10 million and Schedule M-3 is not filed

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

$10 million or more or Schedule M-3 is filed 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
 
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 and Schedule M-3 is not filed

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

$10 million or more or 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