Where do you mail or fax Form 2553?

Form 2553 goes to one of two IRS service centers. The correct destination depends on the state where the entity's principal business, office, or agency is located. Do not choose the center based on the owner's home address unless that is also the entity's principal business location.

Kansas City mailing address and fax number

Ogden mailing address and fax number

Should you mail or fax Form 2553?

The IRS instructions permit either method. Fax is often faster and gives you an immediate transmission record. If you fax the election, 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.

If you mail the election, use a trackable method that provides written proof of the mailing date. The IRS also permits designated private delivery services, but those services may require a different street address. 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 trackable mailing 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 1120-S 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.