Page 133 - BusinessStructures & Forms

Page 3 of 53
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Where To File Fileid: … ons/i1120s/2022/a/xml/cycle05/source 15:45 - 27-Jan-2023

File the corporation's return at the applicable IRS address listed below.

If the corporation's principal business, And the total assets at the end of the tax Use the following address:
office, or agency is located in: year (Form 1120-S, page 1, item F) are:
Connecticut, Delaware, District of Columbia, Less than $10 million and Department of the Treasury
Georgia, Illinois, Indiana, Kentucky, Maine, Schedule M-3 isn't filed Internal Revenue Service Center
Maryland, Massachusetts, Michigan, New Kansas City, MO 64999-0013
Hampshire, New Jersey, New York, North
Carolina, Ohio, Pennsylvania, Rhode Island, $10 million or more, or Department of the Treasury
South Carolina, Tennessee, Vermont, Virginia, less than $10 million and Internal Revenue Service Center
West Virginia, Wisconsin Schedule M-3 is filed Ogden, UT 84201-0013
Alabama, Alaska, Arizona, Arkansas, California,
Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Department of the Treasury
Louisiana, Minnesota, Mississippi, Missouri, Any amount Internal Revenue Service Center
Montana, Nebraska, Nevada, New Mexico, Ogden, UT 84201-0013
North Dakota, Oklahoma, Oregon, South
Dakota, Texas, Utah, Washington, Wyoming
Internal Revenue Service Center
A foreign country or U.S. possession Any amount P.O. Box 409101
Ogden, UT 84409

corporation can ask for permission from the IRS to continue to 1120-S for the S corporation's short year by the due date
be treated as an S corporation. See Regulations section (including extensions) of the C corporation's short year return.
1.1362-4 for the specific requirements that must be met to
qualify for inadvertent termination relief. Private Delivery Services
Electronic Filing Corporations can use certain private delivery services (PDS)
designated by the IRS to meet the “timely mailing as timely filing”
S corporations can generally electronically file (e-file) Form rule for tax returns. Go to IRS.gov/PDS for the current list of
1120-S, related forms, schedules, statements, and attachments; designated services.
Form 7004 (automatic extension of time to file); and Forms 940,
941, and 944 (employment tax returns). Form 1099 and other The PDS can tell you how to get written proof of the mailing
information returns can also be electronically filed. The option to date.
e-file doesn't, however, apply to certain returns. For the IRS mailing address to use if you are using a PDS, go
Certain corporations with total assets of $10 million or more to IRS.gov/PDSStreetAddresses.
that file at least 250 returns a year are required to e-file Form Private delivery services can't deliver items to P.O.
1120-S. See Regulations section 301.6037-2. However, these ! boxes. You must use the U.S. Postal Service to mail any
corporations can ask for a waiver of the electronic filing CAUTION item to an IRS P.O. box address.
requirements. See Guidance on Waivers for Corporations
Unable to Meet e-file Requirements on IRS.gov. Extension of Time To File
For more information, see E-file for Business and Self File Form 7004, Application for Automatic Extension of Time To
Employed Taxpayers on IRS.gov. File Certain Business Income Tax, Information, and Other
The Taxpayer First Act of 2019, enacted July 1, 2019, Returns, to ask for an extension of time to file. Generally, the
! authorized the Department of the Treasury and the IRS corporation must file Form 7004 by the regular due date of the
CAUTION to issue regulations that reduce the 250 return return. See the Instructions for Form 7004.
requirement for 2022 tax returns. If those regulations are issued
and effective for 2022 tax returns required to be filed in 2023, we Who Must Sign
will post an article at IRS.gov/Form1120S explaining the change.
Until regulations are issued, however, the number remains at The return must be signed and dated by:
250, as reflected in these instructions. • The president, vice president, treasurer, assistant treasurer,
chief accounting officer; or
• Any other corporate officer (such as tax officer) authorized to
When To File sign.
Generally, an S corporation must file Form 1120-S by the 15th
day of the 3rd month after the end of its tax year. For calendar If a return is filed on behalf of a corporation by a receiver,
year corporations, the due date is March 15, 2023. A corporation trustee, or assignee, the fiduciary must sign the return instead of
that has dissolved must generally file by the 15th day of the 3rd the corporate officer. Returns and forms signed by a receiver or
month after the date it dissolved. trustee in bankruptcy on behalf of a corporation must be
accompanied by a copy of the order or instructions of the court
If the due date falls on a Saturday, Sunday, or legal holiday, authorizing signing of the return or form.
the corporation can file on the next day that isn’t a Saturday,
If an employee of the corporation completes Form 1120-S,
Sunday, or legal holiday. the paid preparer space should remain blank. Anyone who
If the S corporation election was terminated during the tax prepares Form 1120-S but doesn't charge the corporation
year and the corporation reverts to a C corporation, file Form shouldn't complete that section. Generally, anyone who is paid

Instructions for Form 1120-S (2022) -3-