| 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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