IRS Ogden PIN Unit Mailing Address for Form 5472 + Pro Forma 1120

The Exact Address (Read Carefully)

For a foreign-owned single-member LLC filing Form 5472 with a pro forma Form 1120, the IRS mailing address is:

Internal Revenue Service 1973 Rulon White Blvd, M/S 6112 Attn: PIN Unit Ogden, UT 84201 United States

This is NOT the address printed in the standard Form 1120 instructions. Standard Form 1120 returns route to one of several IRS service centers depending on entity size and state. The PIN Unit at Ogden specifically handles the foreign-owned disregarded entity flow — Form 5472 attached to pro forma 1120.

What 'PIN Unit' and 'M/S 6112' Mean

PIN stands for Production Implementation Network — the internal IRS team that processes information returns from foreign-owned DEs. M/S 6112 is the mail stop number, an internal IRS routing code that tells the Ogden mailroom which floor and team gets your envelope.

Including M/S 6112 on the address line is important when shipping via DHL Express, FedEx, or UPS. These carriers' systems sometimes drop the M/S code if it's in a non-standard field — verify it appears on the printed shipping label before you ship.

Why Ogden Specifically

The IRS has multiple service centers — Cincinnati, Kansas City, Memphis, Austin — but international information returns are centralized at Ogden. The Ogden Submission Processing Center handles a large share of foreign-related filings: Form 5472, Form 5471, Form 8938, FBAR coordination, and the §965 transition tax returns.

Centralization means examiners and processors there are familiar with the foreign-owned DE workflow. If you mail to a different service center, your return may eventually be forwarded to Ogden — but the delay can push you past your filing deadline if you're cutting it close.

Common Mistakes With the Address

Three frequent errors:

1. Using the standard 1120 mailing address from Form 1120 instructions. That address is for full corporate returns. Foreign-owned DE filings have their own dedicated address per the Form 5472 instructions.

2. Missing 'Attn: PIN Unit' on the second address line. Without it, your envelope can sit in the Ogden general mailroom queue for days before being routed to the PIN team.

3. Dropping ZIP+4 from the address. The full ZIP for the PIN Unit is 84201 (no extension needed) but couriers sometimes require ZIP+4. If yours does, use 84201-0023 (the IRS's general Ogden routing code) or leave it at 84201.

What to Write on Your Courier's Receiver Form

When booking DHL Express, FedEx, or UPS, fill the receiver fields exactly:

Company Name: Internal Revenue Service Contact Name: PIN Unit (no first/last name — leave blank if required) Address Line 1: 1973 Rulon White Blvd Address Line 2: M/S 6112 City: Ogden State: UT Postal Code: 84201 Country: United States Phone Number: (Required by most couriers — use the IRS Business and Specialty Tax Line: 1-800-829-4933. The IRS won't pick up for delivery questions, but couriers need a phone for customs.)

Double-check the address on the courier's auto-suggest dropdown before confirming. If the system tries to autocorrect 'M/S 6112' to a different format, manually fix it.