1120 Corporation Information and Instructions

Corporation income tax return filing deadlines:

Calendar year or fiscal year ending other than June 30: 15th day of the 4th month after the end of its tax year.
Fiscal year ending June 30: September 15.
Short period return, tax year ending any day in June: September 15.
Short period return, new corporation: 15th day of the 4th month after the short period ends.
Dissolved corporation: 15th day of the 4th month after the date of dissolution.

If the filing deadline falls on a Saturday, Sunday, or legal holiday, the filing deadline is moved ahead to the next business day.

Corporation income tax return filing addresses:

If the corporation’s principal business, office, or agency is located in:	And the total assets at the end of the tax year are:	Use the following address:
For returns filed January 1, 2019 through June 17, 2019
Connecticut, Delaware, District of Columbia, Florida, Indiana, Maine, Maryland, Massachusetts, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia	Less than $10 million and Schedule M-3 is not filed	Department of the Treasury Internal Revenue Service Center Cincinnati, OH 45999-0012
$10 million or more or less than $10 million and Schedule M-3 is filed	Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0012
Georgia, Illinois, Kentucky, Michigan, Tennessee, Wisconsin	Less than $10 million and Schedule M-3 is not filed	Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999-0012
$10 million or more, or less than $10 million and Schedule M-3 is filed	Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0012
Alabama, Alaska, Arizona, Arkansas, California, Colorado, 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 Center Ogden, UT 84201-0012
A foreign country or U.S. possession	Any amount	Internal Revenue Service Center PO Box 409101 Ogden, UT 84409
For returns filed after June 17, 2019
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 Center Kansas City, MO 64999-0012
$10 million or more, or less than $10 million and Schedule M-3 is filed	Department of the Treasury Internal Revenue Service Center 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 Center Ogden, UT 84201-0012
A foreign country or U.S. possession	Any amount	Internal Revenue Service Center PO Box 409101 Ogden, UT 84409

Common IRS form instructions and publications that are associated with a corporation income tax return. Click the link to view the instructions or publication.

Form Instructions	Publications
Form 1120, U.S. Corporation Income Tax Return	Publication 225, Farmer’s Tax Guide
Form 1139, Corporation Application for Tentative Refund	Publication 463, Travel, Entertainment, Gift, and Car Expenses
Form 2220, Underpayment of Estimated Tax	Publication 535, Business Expenses
Form 2439, Undistributed Long-Term Capital Gains	Publication 538, Accounting Periods and Methods
Form 4136, Credit for Federal Tax Paid on Fuels	Publication 542, Corporations
Form 4562, Depreciation and Amortization	Publication 550, Investment Income and Expenses
Form 4797, Sale of Business Property	Publication 551, Basis of Assets
Form 6252, Installment Sale	Publication 587, Business Use of Your Home
Form 8824, Like-Kind Exchanges	Publication 925, Passive Activity and At-Risk Rules
Schedule D, Capital Gains and Losses	Publication 946, How to Depreciate Property