"Where to File Your Taxes" (for Form 1120S)

Form 1120S
If the corporation'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 64999-0013
 

 (Any of the above)

 

 

$10 million or more or Schedule M-3 is filed

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0013

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 84201-0013
A foreign country or U.S. possession 
 

Any amount

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