"Where to File Your Taxes" (for Forms 1120)

Form 1120
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  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

A foreign country or U.S. possession (or the corporation is claiming the possessions corporation tax credit under sections 30A and 9936) 

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 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
A foreign country or U.S. possession (or the corporation is claiming the possessions corporation tax credit under sections 30A and 9936)


 
Any amount Internal Revenue Service
PO Box 409101
Ogden, UT 84409