The IRS routes on your principal business, office or agency. If you formed the entity in Delaware, Wyoming or Nevada but run it from Alabama, you use the Ogden center above. Filing on the basis of your state of incorporation is the single most common routing mistake.
Where to file Form 2553 in Alabama
If your business operates in Alabama, Form 2553 goes to the IRS Ogden service center. You can fax it or mail it — it cannot be filed online.
Fax it to
855-214-7520
Keep the transmission report. It is your proof of filing.
Or mail it to
Department of the Treasury Internal Revenue Service Ogden, UT 84201Sending by FedEx, UPS or another courier
Couriers cannot deliver to the ZIP-only IRS address. Use this street address instead:
Internal Revenue Submission Processing Center 1973 Rulon White Blvd. Ogden, UT 84201It is where you operate, not where you formed
Filing is only half the state picture — see the full Alabama S-corp tax guide for how Alabama treats the election, state taxes, and payroll registration.
Your next deadline
For a calendar-year business electing for 2027, the deadline is March 15, 2027. You can file at any time during 2026 for a 2027 effective date. There is no extension. How the deadline is calculated.
Where you register for payroll in Alabama
An S corporation has to run payroll for its working owners, and that means a state registration on top of the federal election.
Two registrations. (1) Alabama Department of Revenue withholding tax account — register through the Combined Registration/Application on My Alabama Taxes (MAT). Employees complete Form A-4 (Employee's Withholding Exemption Certificate). The employer files Form A-6 (Employer's Monthly Return of Income Tax Withheld) or Form A-1 (Employer's Quarterly Return of Income Tax Withheld) depending on assigned frequency, plus Form A-3 (Annual Reconciliation of Alabama Income Tax Withheld) with W-2s. All can be filed and paid online through MAT. (2) Alabama Department of Labor — state unemployment insurance (SUTA) account, registered separately from ADOR.
Before you send it
- Sign and date page 1 by hand. The IRS did not make those boxes fillable, so they cannot be typed.
- Have every owner sign and date Column K on page 2. A typed name is not a consent, and a missing one is the most common rejection reason.
- If mailing, send the original rather than a photocopy, and use certified mail with return receipt.
The full pre-send checklist covers printing, copies and what to keep as proof.
What goes wrong in Alabama
Forgetting the 5% nonresident composite obligation. If any shareholder is a nonresident of Alabama, the S corp must either (a) file Form PTE-C and remit 5% of that shareholder's Alabama-source share by March 15, (b) obtain a signed Schedule NRA opting the shareholder out, or (c) make the Electing PTE election. Owners who move out of state mid-year, or who add an out-of-state co-owner, routinely miss this and get assessed the tax plus interest at the entity level. A close second: assuming the old $100 minimum Business Privilege Tax is still due and paying/filing an unnecessary Form PPT — the minimum was fully eliminated for tax years beginning after December 31, 2023.
Filing from a different state?
Look up any state below.
The IRS routes on your principal business, office or agency — not where you incorporated. A Delaware LLC run from Ohio uses Ohio.
IRS Ogden service centerServes 27 jurisdictions
Fax
855-214-7520
Sending by FedEx, UPS or another courier?
Couriers cannot deliver to the ZIP-only IRS address. Use the street address instead:
Internal Revenue Submission Processing Center 1973 Rulon White Blvd. Ogden, UT 84201Fax or mail?
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. If you mail it, send the original rather than a photocopy.
Expect Notice CP261 within about 60 daysVerified July 30, 2026 against irs.gov
Form 2553 cannot be e-filed. Mail or fax is the only way to submit it.
Nearby in the Ogden group: Alaska, Arizona, Arkansas, California, Colorado, Florida.
Questions about filing from Alabama
Where do I mail Form 2553 from Alabama?
Send it to the IRS Ogden service center: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201. If you are using a courier such as FedEx or UPS, use the street address instead: Internal Revenue Submission Processing Center, 1973 Rulon White Blvd., Ogden, UT 84201.
What is the fax number for Form 2553 in Alabama?
855-214-7520. That is the IRS Ogden service center, which handles 27 jurisdictions including Alabama. Keep the transmission confirmation — it is your proof of filing.
I incorporated elsewhere but operate in Alabama. Which address applies?
Alabama, because the IRS routes on your principal business, office or agency rather than your state of incorporation. A Delaware or Wyoming entity operated from Alabama uses the Ogden center.
Does Alabama need anything beyond the federal election?
No entity-level income tax on pass-through income; the Alabama Business Privilege Tax (BPT) technically still applies but is fully exempt (and no return is required) when the computed tax is $100 or less — which covers most small S corps. Alabama automatically recognizes the federal S election — there is no separate Alabama S-corp election form. The ADOR S-Corporation page states plainly: "Alabama recognizes the federal election to be treated as an S-Corporation through Form 20S." Once the IRS…
How long does the IRS take to respond?
The IRS says to expect Notice CP261 within about 60 days. It does not publish a live processing estimate for Form 2553, so treat that as its stated expectation rather than a guarantee. If nothing arrives, call 800-829-4933 with your proof of filing.
Want the form completed for you?
Scorply fills in your Form 2553, works out the right effective date, handles every shareholder consent, and hands you a checklist with this address already on it.
Start my Form 2553Alabama sources
- https://www.revenue.alabama.gov/individual-corporate/s-corporation/
- https://www.revenue.alabama.gov/faq-categories/s-corporations-partnerships/
- https://www.revenue.alabama.gov/notice-important-changes-to-the-2024-business-privilege-tax-filing-requirements/
- https://www.revenue.alabama.gov/individual-corporate/electing-pass-through-entities/
- https://www.revenue.alabama.gov/notice-alabama-electing-pass-through-entity-tax-act-guidance/
- https://www.revenue.alabama.gov/individual-corporate/pass-thru-entities-subchapter-k-entities-partnerships-and-s-corporations/
Address and fax number verified against irs.gov on July 30, 2026. The IRS changes these occasionally — we re-check regularly, but confirm against irs.gov if you are filing close to a deadline.