Where to Mail Amended 1120S Returns: A Complete Address Guide

Filing an amended 1120S return is necessary for businesses correcting errors on their original S corporation tax filings. Sending these amendments to the correct address is crucial to avoid delays or complications in processing.

Addresses for Amended 1120S

When submitting an amended 1120S return, the mailing address depends on specific circumstances to ensure it reaches the appropriate IRS center.

If Payment Is Required

If a payment accompanies the amended 1120S return, it should be sent to the IRS address designated for processing returns with payments. This is typically the IRS center for the taxpayer’s region. For example, businesses in certain states may need to mail their returns to the IRS in Cincinnati, Ohio. The latest IRS instructions for Form 1120S should be consulted to confirm the correct address, as these can change.

If No Payment Is Required

When no payment is due, the amended 1120S return should be sent to a different IRS center that handles non-payment amendments. For example, businesses in some regions may need to mail their returns to the Kansas City, Missouri center. Checking the instructions for Form 1120S is essential, as these addresses may be updated periodically.

International Filers

International filers must send their amended 1120S returns to a central IRS location for international submissions, often the IRS office in Austin, Texas. Filing from abroad requires attention to international postage and customs forms. Currency exchange rates on any payments should be documented in the amendment. IRS guidelines for international filers provide the most current information to ensure compliance.

Using Private Delivery Services

Private delivery services like FedEx, UPS, and DHL can offer tracking and speed for submitting amended 1120S returns. The IRS accepts these services for timely filing if the delivery is postmarked by the due date. However, distinct addresses are specified for private delivery services compared to standard mail. As of 2024, updated addresses for these services are detailed in the official instructions for Form 1120S. Businesses should verify these addresses to ensure compliance.

Checking Return Status

After submitting an amended 1120S return, businesses can track its status using the IRS “Where’s My Amended Return?” tool. This feature provides updates at three stages: Received, Adjusted, and Completed. By entering the taxpayer identification number, the form submitted, and the tax year, businesses can monitor progress.

Amended returns typically take up to 16 weeks to process, though this may extend during peak filing seasons or due to backlogs. Maintaining copies of submissions and correspondence with the IRS can help address discrepancies if they arise.