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2025›Instructions for Form 1120-F›Specific Instructions

Address

2025 Inst 1120-F (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Include the room, suite, or other unit number after the street address. If the post office does not deliver mail to the street address and the corporation has a P.O. box, show the box number instead.

If the corporation receives its mail in care of a third party (such as an accountant or an attorney), enter “C/O” on the street address line followed by the third party’s name and street address or P.O. box.

If the corporation has a foreign address, include the city or town, state or province, country, and foreign postal code. Do not abbreviate the country name. Follow the country’s practice for entering the name of the state or province and postal code.

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▸Contents — 2025 Inst 1120-F (PDF)

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