Where To File — Instruction 1065 — Instructions for Form

File Form 1065 at the applicable IRS address Revenue Service Center as shown below.	s listed below. If Schedule M-3 is filed, For	rm 1065 must be filed at the Ogden Internal
If the partnership’s principal business, office, or agency is located in:	And the total assets at the end of the tax year (Form 1065, page 1, item F) are:	Use the following 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 isn’t filed	Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999-0011
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	$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 84201-0011
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 84201-0011
A foreign country or U.S. territory	Any amount	Internal Revenue Service P.O. Box 409101 Ogden, UT 84409

The 2025 Form 1065 may also be used if:

The partnership has a tax year of less than 12 months that begins and ends in 2026, and
The 2026 Form 1065 isn’t available by the time the partnership is required to file its return.

However, the partnership must show its 2026 tax year on the 2025 Form 1065 and incorporate any tax law changes that are effective for tax years beginning after 2025.