Support CenterWhere to mail corporate returns
🔍 Where to Mail Corporate Returns
This guide explains where to mail corporate returns based on the corporation’s location and total assets.
Applies to 2016, 2015, and prior years.
📝 Important Note
Note: This information can also be found in the form instructions in Sure-Fire. To access these instructions while using Form 1120 or 1120S, press SHIFT+F1.
📬 Mailing Addresses (Based on Your Situation)
If the corporation's principal business, office, or agency is located in:
Step 1: Use the Cincinnati, OH address
And the total assets at the end of the tax year are:
Less than $10 million and Schedule M-3 is not filed
States: 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
Step 2: Use the Ogden, UT address (Schedule M-3 filed or $10M+)
And the total assets at the end of the tax year are:
$10 million or more or less than $10 million and Schedule M-3 is filed
States: 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
Step 3: Use the Ogden, UT address (Any amount)
And the total assets at the end of the tax year are:
Any amount
Step 4: If the corporation is outside the U.S.
If the corporation's principal business, office, or agency is located in:
A foreign country or U.S. possession
Any amount
📞 Still Need Help?
If you are having trouble, contact our support team:
Phone: 1-800-516-9442
Tags: federal,form,install