Where to file Form 2553: fax numbers and mailing addresses
Reviewed by the Nexus by State research team against IRS forms, instructions and the Internal Revenue Code (sources below).
Form 2553 goes to one of two IRS service centers, chosen by the state where the corporation’s principal business, office or agency is located. You can mail the original or fax it.
Addresses and fax numbers
| Principal business in | Mail to | Fax |
|---|---|---|
| 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 | Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999 | 855-887-7734 |
| 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 | Department of the Treasury, Internal Revenue Service, Ogden, UT 84201 | 855-214-7520 |
The IRS says this filing information is subject to change; it changed for some states on June 18, 2019. Check IRS.gov/Form2553 on the day you file.
Fax or mail
- Send the original election (no photocopies) or fax it. If you fax, keep the original Form 2553 with the corporation’s permanent records.
- Designated private delivery services can be used; the IRS lists them at IRS.gov/PDS and gives the street addresses for them at IRS.gov/PDSStreetAddresses.
- Certain late elections can instead be attached to Form 1120-S (see late election relief).
Proof that you filed
If the IRS questions whether Form 2553 was filed, the instructions accept: a certified or registered mail receipt (timely postmarked) from the Postal Service or its equivalent from a designated private delivery service; Form 2553 with an accepted stamp; Form 2553 with a stamped IRS received date; or an IRS letter stating that Form 2553 has been accepted.
After you file
You should generally hear within 60 days. If you are not notified of acceptance or nonacceptance within 2 months of the date you faxed or mailed it (5 months if you checked box Q1), call 1-800-829-4933. See CP261 and follow-up.
Form 8832 goes elsewhere
If your LLC also files Form 8832, mail it separately: the IRS lists only mailing addresses for Form 8832, and its state lists differ (Tennessee filers mail Form 8832 to Ogden). Attach a copy of Form 8832 to the entity’s return for the year of the election.