Form 1120 - U.S. Corporation Income Tax Return Information and Instructions

Software reference · Written guide Content date October 20, 20252 min read

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Corporation income tax return filing deadlines

Calendar year: April 15
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. Below are the IRS Form 1120 mailing addresses and Instructions for Form 1120.

Corporation income tax return filing addresses, Form 1120: where to file

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:
Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, 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

Additional IRS Form Instructions and Publications

Here are some common IRS form instructions and publications associated with the corporate income tax return. Click the link to view the instructions or publication.

Form Instructions

Publications

Form 1120 Instructions, U.S. Corporation Income Tax Return

Publication 225, Farmer's Tax Guide

Form 1139, Corporation Application for Tentative Refund

Publication 463, Travel, Ent., 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