Where to Mail Your U.S. Partnership (Form 1065) or Corporation (Form 1120) Income Tax Returns
81Partnership income, gains, losses, deductions, and credits are reported on Form 1065 [U.S. Return of Partnership Income].
Corporation income, gains, losses, deductions, credits, and tax liability are reported on Form 1120 [U.S. Corporation Income Tax Return].
With certain exceptions, both these forms may be filed in electronic or paper format.
Mailing addresses for filing these forms in paper format are provided in the following tables.
MAILING ADDRESSES for Form 1065
The location of the partnership's principal business, office, or agency determines the mailing address.
For 24 states [identified below], the mailing address is further determined by the total assets at tax year end.
For the remaining 26 states, District of Columbia, U.S. possessions, or foreign countries, the mailing address is determined only by the partnership's location.
If the Principal Business, Office, or Agency Is Located In:
| If the Total Assets at Tax Year End [Form 1065, page 1, item F] Are:
| Mail Form 1065 To:
|
|---|---|---|
Alabama --- Alaska
| any amount
| Department of the Treasury
|
Arizona --- Arkansas
| Internal Revenue Service Center
| |
California --- Colorado
| Ogden UT 84201-0011
| |
Florida
| ||
Hawaii
| ||
Idaho --- Iowa
| ||
Kentucky
| ||
Louisiana
| ||
Minnesota --- Mississippi
| ||
Missouri --- Montana
| ||
Nebraska --- Nevada
| ||
New Mexico --- North Dakota
| ||
Oklahoma --- Oregon
| ||
South Dakota
| ||
Texas
| ||
Utah
| ||
Washington --- Wyoming
|
If the Principal Business, Office, or Agency Is Located In:
| And the Total Assets at Tax Year End [Form 1065, page 1, item F] Are:
| Mail Form 1065 To:
|
|---|---|---|
Connecticut
| Less than $10 million
| Department of the Treasury
|
Delaware
| AND
| Internal Revenue Service Center
|
District of Columbia
| Schedule M-3 is NOT filed
| Cincinnati OH 45999-0011
|
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
|
If the Principal Business, Office, or Agency Is Located In:
| And the Total Assets at Tax Year End [Form 1065, page 1, item F] Are:
| Mail Form 1065 To:
|
|---|---|---|
Connecticut
| $10 million or more
| Department of the Treasury
|
Delaware
| OR
| Internal Revenue Service Center
|
District of Columbia
| Less than $10 million AND Schedule M-3 IS filed
| Ogden UT 84201-0011
|
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
|
If the Principal Business, Office, or Agency Is Located In:
| And the Total Assets at Tax Year End [Form 1065, page 1, item F] Are:
| Mail Form 1065 To:
|
|---|---|---|
a foreign country;
| any amount
| Internal Revenue Service Center
|
a U.S. possession
| P.O. Box 409101
| |
Ogden UT 84409
|
MAILING ADDESSES for Form 1120
The location of the corporation's principal business, office, or agency determines the mailing address.
For 24 states [identified below], the mailing address is further determined by the total assets at tax year end.
For the remaining 26 states, District of Columbia, U.S. possessions, or foreign countries, the mailing address is determined only by the corporation's location.
If the Principal Business, Office, or Agency Is Located In:
| And Total Assets at Tax Year End Are:
| Mail Form 1120 To:
|
|---|---|---|
Alabama --- Alaska
| any amount
| Department of the Treasury
|
Arizona --- Arkansas
| Internal Revenue Service Center
| |
California --- Colorado
| Cincinnati OH 45999-0012
| |
Florida
| ||
Hawaii
| ||
Idaho --- Iowa
| ||
Kentucky
| ||
Louisiana
| ||
Minnesota --- Mississippi
| ||
Missouri --- Montana
| ||
Nebraska --- Nevada
| ||
New Mexico --- North Dakota
| ||
Oklahoma --- Oregon
| ||
South Dakota
| ||
Texas
| ||
Utah
| ||
Washington --- Wyoming
|
If the Principal Business, Office, or Agency Is Located In:
| And Total Assets at Tax Year End Are:
| Mail Form 1120 To:
|
|---|---|---|
Connecticut
| Less than $10 million
| Department of the Treasury
|
Delaware
| AND
| Internal Revenue Service Center
|
District of Columbia
| Schedule M-3 is NOT filed
| Cincinnati OH 45999-0012
|
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
|
If the Principal Business, Office, or Agency Is Located In:
| And Total Assets at Tax Year End Are:
| Mail Form 1120 To:
|
|---|---|---|
Connecticut
| $10 million or more
| Department of the Treasury
|
Delaware
| OR
| Internal Revenue Service Center
|
District of Columbia
| Less than $10 million AND Schedule M-3 IS filed
| Ogden UT 84201-0012
|
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
|
If the Principal Business, Office, or Agency Is Located In:
| And Total Assets at Tax Year End Are:
| Mail Form 1120 To:
|
|---|---|---|
a foreign country;
| any amount
| Internal Revenue Service Center
|
a U.S. possession
| P.O. Box 409101
| |
Ogden UT 84409
|
Copyright June 22, 2010 by Stessily
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Derdriu: Your visit, compliments, and votes are greatly appreciated. I am pleased that my presentation fills a need, which is attested by its many many visits. Thank you.
Stessily
Derdriu Level 8 Commenter 7 months ago
Stessily: Thank you for the logical but elegant explanation of IRS rationale regarding corporations and partnerships and how not to get them confused when filing returns. The clear organization of information into table format is eminently aesthetic and practical.
Bookmarked, checked in all categories, and voted up too,
Derdriu