Short answer
Ogden, Utah is one of three IRS submission processing centers, along with Austin and Kansas City. Many real IRS letters come from there. The city does not tell you why you got the letter. Look for the CP or LTR number, which the IRS says is on the right corner of the letter. Then search that number on irs.gov. If the letter does not appear in the search or looks suspicious, the IRS says to call 800-829-1040.
Key takeaways
- The IRS lists three submission processing centers for returns sent by private delivery service: Austin, Kansas City, and Ogden. Ogden’s street address is 1973 Rulon White Blvd., Ogden, UT 84201.
- Many business forms go to Ogden. Form 1120-S from 27 states, Form 8822-B for an old address in 27 states or outside the United States, and Form 5472 for a foreign-owned disregarded entity all list Ogden addresses.
- The letter’s number tells you what it is. The IRS says “You can find the CP or LTR number on the right corner of the letter.”
- The IRS says it “initiates most contacts through regular mail.” If a letter is not in the IRS search or looks suspicious, the IRS says to call 800-829-1040.
- Business Tax Account lets eligible businesses read IRS notices and letters online. Business Tax Account is not yet available for LLCs that file as sole proprietors on Schedule C or Schedule F.
- IRS mail goes to the address the IRS has on file. You can change it with Form 8822 or Form 8822-B, on your next return, in writing, or by phone.
Why the IRS sends letters from Ogden, Utah
Ogden is the site of an IRS submission processing center. The IRS page for private delivery services lists three of these centers: Austin, Texas; Kansas City, Missouri; and Ogden, Utah. The page gives Ogden’s street address as 1973 Rulon White Blvd., Ogden, UT 84201.
Many tax forms are mailed to Ogden. An Ogden address on a letter is not, by itself, a warning sign. The city also does not tell you what the letter is about.
The IRS pages we read on October 25, 2026 do not list which notices or letters are mailed from Ogden. We did not find an IRS page that says a letter comes from the same center where you filed. So read the letter itself to learn what it is.
| IRS form | Who mails it to Ogden | Ogden address on the IRS page |
|---|---|---|
| Form 1120-S, S corporation return | A corporation whose principal business is in one of 27 listed states, including California, Florida, and Texas. Also a corporation in one of the other 23 states or the District of Columbia with $10 million or more in total assets, or that files Schedule M-3. | Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0013 |
| Form 1120-S, S corporation return | A corporation located in a foreign country or U.S. possession | Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409 |
| Form 8822-B, business change of address | A business whose old address was in one of 27 listed states, or “any place outside the United States” | Internal Revenue Service, Ogden, UT 84201-0023 |
| Form 5472 with a pro forma Form 1120 | A foreign-owned U.S. disregarded entity, when it mails instead of faxing | Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112 Attn: PIN Unit, Ogden, UT 84201 |
From the IRS Where to File page for Form 1120-S, Form 8822-B (Rev. December 2019), and the Instructions for Form 5472 (Rev. December 2024), read on October 25, 2026.
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How to find out what the IRS letter is about
Every IRS notice or letter has a number. The IRS says: “You can find the CP or LTR number on the right corner of the letter.” The IRS says you can search for a notice “by number or topic” on its Understanding your IRS notice or letter page.
The IRS lists the common reasons it sends a notice or letter. You may have a balance due. Your refund may have changed. The IRS may have a question about your return or need to verify your identity. It may have changed or corrected your return. Or it may be delayed in processing your return.
Open the letter soon. The IRS says “If we ask you to respond, act by the due date.” The due date is printed in the letter, and the notice number lets you look up what the letter means.
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How to check that an IRS letter from Ogden is real
An IRS fact sheet, FS-2017-7, says “The IRS initiates most contacts through regular mail delivered by the United States Postal Service.” So a paper letter is the normal first step.
Scammers also send paper letters. In IR-2023-123, the IRS described a fake letter that came in a cardboard envelope from a delivery service. The IRS said the letter “includes contact information and a phone number that do not belong to the IRS.” That letter asked for pictures of a driver’s license and bank account details.
Check a letter in two ways. First, search the CP or LTR number on irs.gov and compare what you find with your letter. Second, check your IRS online account. The IRS says “You can get certain notices and letters in your online account.” For a suspicious letter, the IRS gives this step: “If the letter doesn’t appear in your search or if it looks suspicious, call 800-829-1040.” Use that number, not a phone number printed on a letter you do not trust.
- The IRS fact sheet says the IRS does not call to demand immediate payment with “a prepaid debit card, gift card or wire transfer.”
- The same fact sheet says the IRS instructs taxpayers to make payments to the “United States Treasury.”
- IR-2023-123 says “The IRS never initiates contact with taxpayers by email, text or social media regarding a bill or tax refund.”
- IR-2023-123 lists odd punctuation, a mixture of fonts, and a wrong deadline as warning signs in the fake letter it described.
Where a business can read IRS letters online
Businesses have a separate online account. The IRS Business Tax Account page lists “Notices and letters” as a feature for sole proprietors, partnerships, S corporations, and C corporations with full access. That account gives a business a second place to compare a paper letter with its IRS records.
Not every business can use it yet. The page says “Business Tax Account isn’t yet available for limited liability companies (LLCs) that file as sole proprietors with Schedule C or Schedule F (Form 1040).” An owner of that kind of LLC can use the IRS notice search and the phone number above instead.
Business Tax Account also offers a digital EIN letter. The IRS says the digital CP575 “is available only through Business Tax Account.” The IRS also says it “can be used as a substitute for the original CP575A-J notice series and Letter 147C, EIN Previously Assigned.” Our guide to the 147C letter and the CP 575 covers EIN letters in more detail.
How to respond to an IRS letter
The IRS gives different steps for different cases. If you agree, take any action the letter asks for. The IRS says “You don’t need to reply unless we specifically ask you to.”
If you disagree, the IRS says to follow the instructions in the notice and include copies of documents. The IRS also says “To guarantee your appeal rights, reply by the due date.”
If you owe money, the IRS says to pay by the due date even if you cannot pay the full amount. The IRS says paying by the due date “can reduce interest and penalty charges.”
If you believe the letter has an error, IRS Topic 653 says to “write to the IRS office that sent it to you within the time frame given or call the number listed on your notice or bill.” Keep a copy of the letter and of anything you send back.
Which address the IRS mails your letters to
The IRS sends letters to the address it has on file for you or your business. IRS Topic 157 says “If your address has changed, you need to notify the IRS to ensure you receive any tax refunds or IRS correspondence.” A letter mailed to an old address can miss its due date before you see it.
Topic 157 lists several ways to change the address. You can put the new address on your next return. You can file Form 8822 for an individual or Form 8822-B for a business. You can also write to the IRS or call. Topic 157 says “Generally, it takes 45-days for a change of address request to be fully processed.” The Form 8822-B instructions say “Generally, it takes 4 to 6 weeks to process your address or responsible party change.”
Form 8822-B has rules for the address itself. The instructions say to enter a P.O. box “only if your post office does not deliver mail to your street address.” They also allow an “In Care of” address, such as an accountant or attorney. Our Form 8822-B guide walks through the form line by line.
For employment tax accounts, Topic 157 says the IRS sends confirmation notices to both the new and the former address. Those notices are Notices 148A and 148B.
Choosing an address where IRS mail gets read
An IRS letter only helps if someone reads it before the due date. Use a business mailing address where mail is opened and checked often. When you mail a return, copy the current address from the IRS Where to File page for that form. Our guide to where to mail business tax forms shows the current Kansas City and Ogden routing.
Our Silicon Valley business address and Los Angeles office address pages describe the business addresses save office offers.
Not legal or tax advice
This guide summarizes the IRS pages, forms, and instructions cited here, as read on October 25, 2026. IRS mailing addresses and online account features change from time to time. Follow the instructions in your own letter, and ask a tax professional about your account.
Frequently Asked Questions
Sources & References
Primary sources this guide is based on.
- 1Internal Revenue Service · Understanding your IRS notice or letter (accessed October 25, 2026)
- 2Internal Revenue Service · Submission processing center street addresses for private delivery service (accessed October 25, 2026)
- 3Internal Revenue Service · Where to file your taxes for Form 1120-S (accessed October 25, 2026)
- 4Internal Revenue Service · How to know it’s really the IRS calling or knocking on your door (FS-2017-7) (accessed October 25, 2026)
- 5Internal Revenue Service · IRS warns of unusual delivery service scam mailing (IR-2023-123) (accessed October 25, 2026)
- 6Internal Revenue Service · Business Tax Account (accessed October 25, 2026)
- 7Internal Revenue Service · Understanding your CP575 notice (accessed October 25, 2026)
- 8Internal Revenue Service · Topic no. 653, IRS notices and bills, penalties and interest charges (accessed October 25, 2026)
- 9Internal Revenue Service · Topic no. 157, Change of address, how to notify the IRS (accessed October 25, 2026)
- 10Internal Revenue Service · Form 8822-B, Change of Address or Responsible Party, Business (Rev. December 2019) (accessed October 25, 2026)
- 11Internal Revenue Service · Instructions for Form 5472 (Rev. December 2024) (accessed October 25, 2026)
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