Where to fax Form 2553

The number

Where is the corporation's principal business, office, or agency?

• 855-887-7734

  Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999

  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

• 855-214-7520

  Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201

  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

From the Instructions for Form 2553 (Rev. December 2020), “Where To File”; the form itself is Rev. December 2017. Checked against the IRS's current copy on 2026-10-02. The IRS says these numbers may change without notice.

What the IRS says about faxing it

• Generally, send the original election (no photocopies) or fax it to the Internal Revenue Service Center listed. If the corporation (entity) files this election by fax, keep the original Form 2553 with the corporation's (entity's) permanent records.
• Certain late elections can instead be filed attached to Form 1120-S (Relief for Late Elections).

What happens next

The service center will notify the corporation (entity) if its election is accepted and when it will take effect, generally within 60 days. If the corporation (entity) isn't notified of acceptance or nonacceptance of its election within 2 months of the date of filing (date faxed or mailed), or within 5 months if box Q1 is checked, take follow-up action by calling 800-829-4933.