Change of corporate address

[Eternum]

I am thinking to change official mailing address for my Virginia S-corp, so it
would be different from my personal address. Couple of questions:

If I use this service
Delaware Mailboxes, LLC » Delaware Mailboxes, LLC (http://www.demailbox.com/)

1. Do I need company to be registered (incorporated) in DE or VA
company can have DE address?
2. If company is registered in DE but does business mainly in VA/DC/MD
-- would that be a reg flag for IRS?

I tried to find similar mail forwarding service in VA, but so far I do
not see anything workable.

Thanks!

[Evan]

You need to have a physical address in the state of original jurisdiction, wherever you formed your initial corporation. If you operate in more than one state, they may also require a local office.

The actual address you use won't matter for your tax filings. What matters is you're allocating your income properly between the states, paying all the tax that's due, and that you're filing everything according to what state is your primary residency.