Form 1120; Form 7004
If the corporation's principal business, office, or agency is located in:
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming
Internal Revenue Service
Center Ogden, UT 84201-0012
If the corporation's principal business, office, or agency is located in: Connecticut, Delaware, District of Columbian, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia.
And the total assets at the end of the tax year (Form 1120, page 1, item D) are:
Less than $10 million:
Internal Revenue Service Center
Cincinnati, OH 45999-0012
$10 million or more:
Internal Revenue Service Center
Ogden, UT 84201-0012
Corporations with principal place of business outside US:
Internal Revenue Service Center
Philadelphia, PA 19255-0012
Certain corporations with total assets of $50 million or more that file at least 250 returns a year are required to electronically file Form 1120. See Temporary Regulations section 301.6011-5T. However, these corporations can request a waiver of the electronic filing requirements. See Notice 2005-88, 2005-48 I.R.B. 1060.
Visit www.irs.gov/efile for details.
