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 |
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 |