Use the address where you would receive mail for your business as your business address. As far as taxes are concerned, your business address is where you would perform your work. If you work from home, use your home address. If you operate from a separate location, use that address.
The only instances that come to mind with regard to business address would be where you enter the initial business profile information or if you have multiple places that are considered home offices (such as if you moved during the year and had two home addresses, each with a home office).
It does not matter that your officially registered address is under a registered agent's address.
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