Where to fax or mail Form 2553
The IRS splits Form 2553 between two service centers. Pick your state and get the right fax number and mailing address — including the street address USPS Certified Mail will actually accept.
For informational purposes only. Routing verified against the IRS “Where to File” table on August 26, 2026, but the IRS changes it periodically and this page may be out of date. Confirm against the current IRS page before you send, and consult your tax advisor about your situation. Nothing here is tax advice.
Form 2553 filing locations by state
The complete routing table. Two service centers handle every Form 2553 in the country.
Before you send it
Check the signatures first. Every shareholder as of the election date has to consent in column K, and the form needs an officer signature on page 1. Missing consents are one of the most common reasons an election gets bounced back.
Keep your proof. A fax confirmation page or a Certified Mail receipt is the only evidence you filed on time. The IRS does not acknowledge receipt — the next thing you hear is the CP261 approval notice, usually within about 60 days.
Filing late is not automatically fatal. If you have missed the deadline, Revenue Procedure 2013-30 lets you file up to three years and 75 days after the intended effective date with a reasonable cause statement. Same fax numbers and addresses apply — see our guide to late elections.
Common questions
What is the fax number for Form 2553?+
There are two, and which one you use depends on where your business is located. Businesses in the 24 Kansas City jurisdictions fax Form 2553 to 855-887-7734. Everyone else, including all U.S. territories and military addresses, faxes to 855-214-7520 in Ogden. Sending it to the wrong center will delay processing, so check your state before you send.
Can I e-file Form 2553?+
No. The IRS does not accept Form 2553 through e-file, an online portal, or email. Fax and mail are the only two accepted methods. You can attach Form 2553 to a timely filed Form 1120-S in some late-election situations, but the standalone election is fax or paper only.
Is it better to fax or mail Form 2553?+
Fax is faster and gives you a same-day transmission confirmation. Be clear on what that confirmation proves, though: it shows the pages reached a machine, not that anyone processed the election. Tax professionals frequently report elections that never posted despite a clean fax report, and many have moved to USPS Certified Mail with tracking specifically because it produces evidence that something arrived on a given date. If the filing is important, the safest approach is both — fax for speed, certified mail for proof. Either way the IRS does not confirm acceptance until the CP261 notice arrives, and the Form 2553 instructions tell you to follow up by phone if you have heard nothing in two months.
Why does your certified mail address differ from the IRS address?+
The address printed in the Form 2553 instructions ends in a ZIP like 64999, which is a USPS bulk-routing code rather than a real delivery point. USPS Certified Mail runs Delivery Point Validation before it will assign a tracking number, and that validation fails against those ZIPs. The street address we show is the same IRS Submission Processing Center and validates normally, so your certified mail gets a tracking number and moves. Both addresses reach the same place.
Does the IRS confirm it received my Form 2553?+
Not on receipt. The IRS sends a CP261 notice when the election is approved, generally within about 60 days of filing. If you have not heard anything after 60 days you can call the IRS Business and Specialty Tax Line to check the status. Keep your fax confirmation or certified mail receipt until the CP261 arrives, because it is your only proof of when you filed.
What if my business moved to a different state?+
Use the state where your principal business office is located now, at the time you file. That is what determines routing, not the state where the entity was originally formed or where it used to operate.