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Where to file Form 2553

Form 2553 goes to one of two IRS service centers, and which one depends on where your business actually operates — not where it was incorporated. Pick your state below for the exact address and fax number.

The IRS routes on your principal business, office or agency — not where you incorporated. A Delaware LLC run from Ohio uses Ohio.

Pick a state to see the exact fax number and mailing address.

Form 2553 cannot be e-filed. Mail or fax is the only way to submit it.

Routing follows operations, not incorporation

The IRS wording is “if the corporation’s principal business, office, or agency is located in…”. If you formed in Delaware or Wyoming for liability reasons but run the business from somewhere else, use the state you run it from. Sending it to the wrong center is the most common filing error and delays the election by months.

Important

The two service centers

IRS Kansas City

Serves 24 jurisdictions

Fax
855-887-7734
Mail
Department of the Treasury Internal Revenue Service Kansas City, MO 64999
Courier or overnight
Internal Revenue Submission Processing Center 333 W. Pershing Kansas City, MO 64108
Which states use Kansas City?

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.

IRS Ogden

Serves 27 jurisdictions

Fax
855-214-7520
Mail
Department of the Treasury Internal Revenue Service Ogden, UT 84201
Courier or overnight
Internal Revenue Submission Processing Center 1973 Rulon White Blvd. Ogden, UT 84201
Which states use Ogden?

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.

Filing instructions by state

Each page has the address, the fax number, your deadline, and what that state requires beyond the federal election.

Common questions

Where do I mail Form 2553?

To one of two IRS service centers, decided by where your business actually operates. Kansas City handles 24 jurisdictions and Ogden handles 27 states. Use the lookup on this page to get the exact address for your state.

Does the address depend on where I incorporated?

No, and this is the most common misrouting error. The IRS routes on your principal business, office or agency — where you actually operate. A Delaware LLC run from Georgia files as a Georgia business, with Kansas City.

Can I file Form 2553 online instead?

No. Form 2553 cannot be e-filed. Mail or fax is the only route. The one narrow exception is attaching a late election as a PDF to a timely e-filed Form 1120-S, which is an attachment to a return rather than e-filing the election.

Should I fax or mail it?

Faxing is faster and gives you an immediate transmission report. Certified mail with return receipt gives you dated proof of filing, which is stronger evidence if the IRS later says it never arrived. Keep whichever proof you get — it is the only thing that establishes your filing date.

What if my business is outside the United States?

The IRS does not publish a Form 2553 filing address for entities whose principal business, office or agency is outside the 50 states and DC. Rather than guess, call the IRS Business and Specialty Tax Line on 800-829-4933 to confirm where to send it.

Do I send the original or a copy?

If you mail it, send the original rather than a photocopy. If you fax it, keep the original in your permanent business records along with the transmission confirmation.