Accounting Articles > Federal Income Tax:

IRS form 1120 and form 1120S mailing address

If the corporation's principal business office, or agency is located	Total assets at the end of the tax year are:	Use the following IRS Center Address:
Illinois, Indiana, Wisconsin, Michigan, New York, New Jersey, Connecticut, Delaware, District of Columbia, Georgia, Kentucky, Maine, New Hampshire, 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 Cincinnati, OH 45999-0013
(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 (or the corporation is claiming the possessions corporation tax credit under sections 30A and 9936)	Any Amount	Internal Revenue Service P.O. Box 409101 Ogden, UT 84409

Mailing your return to the wrong IRS office can result in either an increased processing time for the return, or it being lost in the system entirely. If it is lost, you will probably end up paying additional penalties and interest.

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