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

Form 1120-PC
If the corporation's principal business, office, or agency is located in: Use the following IRS center address:
The United States 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) 

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

Page Last Reviewed or Updated: 29-Nov-2016