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Where to file Form 2553: IRS address and fax number
Quick answer
Mail or fax Form 2553 to Kansas City or Ogden based on the entity's principal business location. Use the state lists below to choose the correct center.
| IRS center | Mailing address and fax | States and District of Columbia |
|---|---|---|
| Kansas City | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 Fax: 855-887-7734 | Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin. |
| Ogden | Department of the Treasury Internal Revenue Service Ogden, UT 84201 Fax: 855-214-7520 | Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming. |
Use the state where the entity's principal business, office, or agency is located. Do not use the owner's home address unless it is also the entity's principal business location.
Prefer not to mail it yourself?
We can prepare the election, file it with the applicable IRS center, and track submission and follow-up. IRS acceptance is not guaranteed.
We prepare, file and track itCheck the IRS page again on the day you file.
Addresses and fax numbers can change. The information below matches the IRS Form 2553 filing-location page reviewed November 7, 2026. Confirm it against the current IRS Form 2553 instructions before transmitting the election.
Source reviewed November 7, 2026. The IRS last updated its dedicated Form 2553 filing-location page on June 28, 2026.
Prepared by Mello Tax Group. Reviewed by Jordan McAfee, EA.
Kansas City mailing address and fax number
Mail to
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999
Fax to
855-887-7734
Use Kansas City when the principal business is in Connecticut, Delaware, the District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, or Wisconsin.
Ogden mailing address and fax number
Mail to
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201
Fax to
855-214-7520
Use Ogden when the principal business is in Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, or Wyoming.
Should you mail or fax Form 2553?
The IRS instructions permit either method. Fax gives you an immediate transmission record, and the IRS says to retain the original signed Form 2553 with the entity's permanent records. Keep the complete form, every attachment, and the transmission confirmation together. A fax confirmation is not an IRS acceptance notice.
If you mail the election, the current instructions identify a timely certified or registered mail receipt, or the equivalent from a designated private delivery service, as acceptable proof when filing is questioned. Private delivery services use separate street addresses, so check the current IRS private-delivery-service instructions before using one.
Can Form 2553 be filed online?
A standalone Form 2553 is generally sent by mail or fax under the form instructions. Certain late elections may instead be attached to Form 1120-S when the requirements for late-election relief are satisfied. That is a different filing procedure, and the form must include the required late-election notation and reasonable-cause statement.
If the deadline has already passed, do not simply fax an ordinary Form 2553 and assume the requested effective date will be accepted. Review the late S-election relief requirements first.
What to keep as proof of filing
- The complete signed Form 2553 and all shareholder consents.
- Every attachment, including any reasonable-cause statement.
- The fax transmission confirmation or certified, registered, or approved private-delivery receipt.
- A copy of the IRS acceptance notice when it arrives.
The IRS generally sends a determination within 60 days. If nothing has arrived within two months, the Form 2553 instructions direct the entity to follow up at 800-829-4933. Do not treat the election as accepted merely because the fax transmitted successfully.
Before you send it
Confirm the effective date, tax year, officer signature, and every required shareholder consent. A correct address cannot rescue an incomplete election. Our complete Form 2553 filing guide walks through the form and the most common rejection points.
Form 2553 filing questions
Where do I mail Form 2553?
Mail Form 2553 to the IRS service center assigned to the entity’s principal business location. Kansas City, MO 64999 covers the listed eastern states; Ogden, UT 84201 covers the listed western and southern states, including California. Check the current IRS state list before filing.
Where do I fax Form 2553?
Fax to 855-887-7734 for states assigned to Kansas City or 855-214-7520 for states assigned to Ogden. The correct number depends on the entity’s principal business location. Check the current IRS filing-location page before sending.
Should I mail or fax Form 2553?
The IRS instructions permit either mailing the original election or faxing it. If you fax, keep the original signed form and transmission record. If you mail, keep qualifying proof of timely mailing. A transmission record alone is not IRS acceptance.
How do I confirm the IRS received Form 2553?
The IRS generally sends a determination within 60 days. If you have not received an acceptance or nonacceptance notice within two months of mailing or faxing, call 800-829-4933 to follow up. Keep your signed form, attachments, filing proof, and eventual IRS notice.
Related questions
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