| If the corporation's principal business, office, or agency is located in: | Use the following IRS center address: | 
|---|---|
| the United States | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0012  | 
		
| a foreign country or U.S. possession (or the corporation is claiming the possessions corporation tax credit under sections 30A and 9936) | 
			 Internal Revenue Service  |