If the corporation's principal business, office, or agency is located in: Use the following IRS center address: the United States Department of the Treasury Internal Revenue Service Ogden, UT 84201-0012 a foreign country or U.S. possession (or the corporation is claiming the possessions corporation tax credit under sections 30A and 9936) Internal Revenue Service P.O. Box 409101 Ogden, UT 84409
