Form 1120-S is used by businesses elected as an S-Corporation (by filing Form 2553) to report their financial activities such as income, gains, losses, deductions, credits, tax and payments, international transactions, and more for the tax year.
Filers should provide the business’s basic information, and attach the required schedule for reporting mandatory information about shareholders, and reconciliation of income.
When is the due date to file Form 1120-S?
Generally, S-Corporation Form 1120-S must be filed by March 15.
If your business follows the fiscal tax year, the deadline is the 15th day of the 5th month after the tax period ends.
If the due date falls on a Saturday, Sunday, or legal holiday, the due date is on the next business day.
How to file Form 1120-S?
S-Corporation Form 1120-S Can be filed by paper or electronically. If you choose to file 1120-S by paper, prepare the form and mail your return to the following address:
Form 1120-S Mailing Address
The mailing address will vary based on the income of the business
| Business Location | Total assets at the end of the tax year are: | IRS Mailing Address |
| 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 Kansas City, MO 64999-0013 |
| 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 | More than or equal to $10 million and Schedule M-3 is filed | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0013 |
| 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 Ogden, UT 84201-0013 |
| A foreign country or U.S. possession | Any amount | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 |
See irs.gov for more information about the form 1120-S filing requirement.