Business address on returns

[Sarypion]

I've never had anyone whose business physical address mailbox is so haunted that it just doesn't get any mails.  Form 8822-B was filed to add a mailing address.  Am I supposed to put the mailing address on corporation, employment, and sales tax returns now?  It's not very clear from any return's instructions whether the business address should be physical or mailing. 

[jklcpa]

It should be the physical address only IF that is the business address that receives mail, otherwise use the mailing address.  Also keep in mind that all returns must have the same address, including the 941s because whatever address is used for the most recent filing of any business return will update the address in the IRS' system.

I had a corp retail client that relocated but the bookkeeper failed to notify its outside payroll service, and my corp filings with the most up-to-date address were all being switched back to the old address with each 941 that was filed.  I finally figured out what was going on. 

[Sarypion]

Thank you!  I just finished updating every return's address.