Form 1120-S Mailing Address
Finding the correct Form 1120-S mailing address is essential when filing an S corporation tax return by mail. The IRS assigns different filing locations based on the corporation's principal business location, total assets, and Schedule M-3 filing requirement.
This resource page helps you quickly identify where to file Form 1120-S, avoid mailing errors, and ensure your return is processed without delays. Businesses looking for a faster option may also choose to e-file Form 1120-S online instead of mailing.
Table of Contents
Why the Correct Form 1120-S Mailing Address Matters
The IRS uses different mailing addresses depending on:
- Whether a payment is included
- The state where your business is located
- Whether you are using USPS or a private delivery service
Mailing your return to the wrong address can result in:
- Late filing penalties
- Delayed refunds or confirmations
- IRS correspondence requesting re-submission
To reduce these risks, many S corporations prefer e-filing Form 1120-S for faster acknowledgment.
Where to File Your Taxes for Form 1120-S
Use the table below to determine the correct IRS mailing address for Form 1120-S. Always match your business location and asset level before sending your return.
IRS Form 1120-S Mailing Address Table
| Corporation’s principal business, office, or agency is located in | Total assets at end of tax year | IRS mailing address to use |
|---|---|---|
| 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 | Less than $10 million and Schedule M-3 is not filed | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0013 |
| (Any of the above states) | $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 | Any amount | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 |
Private Delivery Services (PDS) for Form 1120-S
Corporations may use certain IRS-designated Private Delivery Services (PDS) to mail Form 1120-S and still meet the "timely mailing treated as timely filing" rule.
Only delivery services officially approved by the IRS qualify under this rule. The current list of designated private delivery services is available on IRS PDS site
Important PDS Guidelines
- Private delivery services can provide written proof of the mailing date, which helps establish timely filing
- When using a PDS, you must send your return to the IRS street address, not a P.O. Box
- IRS street addresses for private delivery services are listed at IRS PDS website
- Private delivery services cannot deliver to IRS P.O. Boxes
- Any return addressed to a P.O. Box must be mailed using the U.S. Postal Service (USPS)
Important Notes for Form 1120-S Mailing
To select the correct mailing address:
- Identify where your S corporation's principal business, office, or agency is located
- Confirm your total assets at the end of the tax year
- Check whether Schedule M-3 is required
- Match all three factors with the table above
Using the wrong address may delay IRS processing or trigger IRS correspondence. If you want to avoid address-related issues entirely, e-filing Form 1120-S is a reliable alternative.
Form 1120-S Filing Deadline
For most S corporations, the filing deadline is:
March 15
If additional time is needed, filing Form 7004 provides an automatic six-month extension. The extension applies only to the filing deadline, not to any taxes owed.
Mailing vs E-Filing Form 1120-S
While mailing is allowed, many businesses choose e-filing because it offers:
- Faster IRS acknowledgment
- Reduced risk of filing errors
- No concern about mailing to the wrong address
- Quicker overall processing
E-filing is generally the preferred method for accuracy and convenience.
Common Mailing Mistakes to Avoid
When filing Form 1120-S by mail, avoid these frequent errors:
- Mailing the return to the wrong IRS center
- Ignoring the Schedule M-3 requirement
- Using a P.O. Box address with private delivery services
- Missing signatures or required schedules
- Mailing close to the deadline without tracking
Carefully reviewing the table before mailing can help prevent these issues.
Ready to File Form 1120-S?
Avoid mailing errors, address confusion, and IRS delays. File your Form 1120-S online with a secure, IRS-compliant e-filing solution designed specifically for S corporations.
