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2025›Instructions for Form 1120-S›Specific Instructions

Name and Address

Instruction 1120-S — Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation · 2026-10-03 edition · updated 2026-10-04 · United States

Enter the corporation’s true name (as set forth in the charter or other legal document creating it) and address on the appropriate lines. Enter the address of the corporation’s principal office or place of business. Include the suite, room, or other unit number after the street address. If the post office doesn’t deliver mail to the street address and the corporation has a P.O. box, show the box number instead.

Tip: Don’t use the address of the registered agent for the state in which the corporation is incorporated. For example, if a business is incorporated in Delaware or Nevada and the corporation’s principal office is located in Little Rock, Arkansas, the corporation should enter the Little Rock address

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. Don’t 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 — Instruction 1120-S — Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation

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