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 Internal Revenue Service Kansas City, MO 64999-0012 (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
