How To Pay an 1120S Tax Return

irs-logoIf you are filing 1120S tax returns for your S Corporation, note that you must have already filed Form 2553 to become an S Corporation and received confirmation from the IRS that your Form 2553 was accepted, either in this year or in a previous year. You can find a downloadable Form 1120S form here and Form 1120S instructions here.

Assuming you are not using a tax preparer, here are your options for filing your corporation’s 1120S returns:

  • File and pay online: If you go this route, you must file using filing software from an Approved IRS e-File Provider — a list of such providers is here.
  • By mail: If your corporation is based in the 50 states and has to also file Schedule M-3 (for corporations with $10 million or more in assets), the address to file and send your Form 1120S is: Department of the Treasury, Internal Revenue Service Center, Ogden, UT, 84201-0013. You will also use that address even if your corporation does not file Schedule M-3 if you are in one of the following states: AL, AK, AZ, AR, CA, CO, HI, ID, IA, KS, LA, MN, MS, MO, MT, NE, NV, NM, ND, OK, OR, SD, TX, UT, WA, WY.

For smaller corporations that do not file Schedule M-3 and are in one of the states mentioned below, the filing and payment address is: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0013. Those states are: CT, DE, DC, FL, GA, IL, IN, KY, ME, MD, MA, MI, NH, NJ, NY, NC, OH, PA, RI, SC, TN, VT, VA, WV, WI

Finally, if your S corporation is located in a foreign country or U.S. possession, the filing and payment address to use is: Internal Revenue Service Center, P.O. Box 409101, Ogden, UT, 84409.