Where to File Form 7004: IRS Mailing Addresses
Quick answer
It depends on your return, where your business is, and for some returns your total assets. There are only four IRS addresses for Form 7004. Use the lookup below to get yours.
Mail it so it's postmarked by your return's original due date.
Find your Form 7004 address
Total assets at the end of the tax year
Mail your Form 7004 to
From Where To File in the Instructions for Form 7004 (Rev. December 2025).
The four Form 7004 addresses
Internal Revenue Service
Kansas City, MO 64999-0019
Most 1041 and 1120-H filers in the east; 1065, 1120, 1120-S, 1120-REIT, 1120-RIC, 8612 and 8613 filers in the east with under $10 million in assets; and 708, 706-GS(T), 706-GS(D), 1041-QFT, 8725, 8831, 8876, 8924 and 8928 filers anywhere.
Internal Revenue Service
Ogden, UT 84201-0045
Filers in the west for 1041, 1120-H, 1065, 1120, 1120-S, 1120-REIT, 1120-RIC, 8612 and 8613; the same returns in the east with $10 million or more in assets; and U.S. filers of 1066, 1120-C and 1120-PC.
Internal Revenue Service
Ogden, UT 84409-0045
1041-N, 1120-POL, 1120-L, 1120-ND and 1120-SF filers.
P.O. Box 409101
Ogden, UT 84409
Foreign and U.S. territory filers of most returns, plus 1042, 1120-F, 1120-FSC, 3520-A and 8804 filers anywhere.
Which states go where
For Forms 1041, 1120-H, 1065, 1120, 1120-S, 1120-REIT, 1120-RIC, 8612 and 8613, the address depends on where the principal business, office or agency is:
East
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.
West
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.
East filers of 1041 and 1120-H mail to Kansas City. East filers of 1065, 1120, 1120-S, 1120-REIT, 1120-RIC, 8612 and 8613 mail to Kansas City if total assets at the end of the tax year are under $10 million, and to Ogden (84201-0045) if they're $10 million or more. West filers of all of these mail to Ogden (84201-0045).
The $10 million rule
Only east-state filers of Forms 1065, 1120, 1120-S, 1120-REIT, 1120-RIC, 8612 and 8613 need it. Use total assets at the end of the tax year. It doesn't go on Form 7004; it only picks the address.
Foreign and U.S. territory filers
Filers in a foreign country or a U.S. territory generally mail to the P.O. box in Ogden. Forms 1042, 1120-F, 1120-FSC, 3520-A and 8804 go there from any location.
Full Where To File table
| Return | Location | Address |
|---|---|---|
| 708, 706-GS(T), 706-GS(D) | Any (based on the settlor) | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0019 |
| 1041, 1120-H | East states | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0019 |
| 1041, 1120-H | West states | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 |
| 1041, 1120-H | Foreign country or U.S. territory | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 |
| 1041-QFT, 8725, 8831, 8876, 8924, 8928 | Any location | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0019 |
| 1042, 1120-F, 1120-FSC, 3520-A, 8804 | Any location | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 |
| 1066, 1120-C, 1120-PC | The United States | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 |
| 1066, 1120-C, 1120-PC | Foreign country or U.S. territory | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 |
| 1120-L, 1120-ND, 1120-SF | Foreign country or U.S. territory | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 |
| 1041-N, 1120-POL, 1120-L, 1120-ND, 1120-SF | Any location | Department of the Treasury Internal Revenue Service Ogden, UT 84409-0045 |
| 1065, 1120, 1120-REIT, 1120-RIC, 1120-S, 8612, 8613 | East states, assets under $10 million | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0019 |
| 1065, 1120, 1120-REIT, 1120-RIC, 1120-S, 8612, 8613 | East states, assets $10 million or more | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 |
| 1065, 1120, 1120-REIT, 1120-RIC, 1120-S, 8612, 8613 | West states | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 |
| 1065, 1120, 1120-REIT, 1120-RIC, 1120-S, 8612, 8613 | Foreign country or U.S. territory | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 |
One quirk: the IRS table lists Forms 1120-L, 1120-ND and 1120-SF under both "any location" (Ogden, UT 84409-0045) and the foreign row (P.O. Box 409101). Our lookup uses the P.O. box for foreign filers and flags it. Confirm the address in the current instructions.
Using FedEx, UPS or DHL
Only certain private delivery services count for the "timely mailing as timely filing" rule, and they deliver to IRS street addresses, not these. See the IRS private delivery services page.
Mailing checklist
- One Form 7004 per return, each in the right envelope.
- No signature needed.
- Attach the member list if you checked line 3, or the short-year statement if you checked "Other" on line 5b.
- Enough postage, and postmarked by the due date.
- Proof of mailing: USPS Certified Mail gives you a dated receipt.
- Keep a copy.
Last reviewed: · Based on 3 IRS sources
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