For returns filed from Jan 1, 2022 through June 17, 2019DelawareLess than $10 million and Schedule M-3 is not filedDepartment of the TreasuryInternal Revenue Service CenterCincinnati, OH 45999-0012$10 million or more, or less than $10 million and Schedule M-3 is filedDepartment of the TreasuryInternal Revenue Service CenterOgden, UT 84201-0012For returns filed after June 17, 2019DelawareLess than $10 million and Schedule M-3 is not filedDepartment of the TreasuryInternal Revenue Service CenterKansas City, MO 64999-0012$10 million or more, or less than $10 million and Schedule M-3 is filedDepartment of the TreasuryInternal Revenue Service CenterOgden, UT 84201-0012source: https://www.irs.gov/pub/irs-pdf/...