Mailing addresses for Forms 1120-REIT
| IF the REIT's principal business, office, or agency is located in … | And the total assets at the end of the tax year are ... | Use the following IRS center address ... |
|---|---|---|
| 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 |
| (Any of the above) | $10 million or more, or less than $10M and Schedule M-3 is filed | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0012 |
| 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 84201-0012 |
| A foreign country or U.S. possession | Any amount | Internal Revenue Service PO Box 409101 Ogden, UT 84409 |