The IRS routes on your principal business, office or agency. If you formed the entity in Delaware, Wyoming or Nevada but run it from Alaska, 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 Alaska
If your business operates in Alaska, 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 Alaska S-corp tax guide for how Alaska 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 Alaska
An S corporation has to run payroll for its working owners, and that means a state registration on top of the federal election.
Alaska has no state income tax withholding, so an S corp paying wages does NOT register for state income tax withholding. The employer must register with the Alaska Department of Labor and Workforce Development for unemployment insurance — note that Alaska is one of very few states where EMPLOYEES also contribute to unemployment insurance, so the employee-side withholding is real even though there is no income tax.
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 Alaska
Two Alaska-specific timing traps, both now confirmed from the Department of Revenue. First, the return and the payment are on DIFFERENT clocks: the return is due 30 days after the federal due date, but the PAYMENT is due the 15th day of the fourth month after year end and "the payment due date cannot be extended" — so a federal extension buys you time to file in Alaska but never time to pay. Second, electronic filing through Revenue Online is mandatory and paper filing without an approved waiver carries a penalty of $25 or 1% of tax due, whichever is greater, with the waiver application due 30 days before the return.
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: Arizona, Arkansas, California, Colorado, Florida, Hawaii.
Questions about filing from Alaska
Where do I mail Form 2553 from Alaska?
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 Alaska?
855-214-7520. That is the IRS Ogden service center, which handles 27 jurisdictions including Alaska. Keep the transmission confirmation — it is your proof of filing.
I incorporated elsewhere but operate in Alaska. Which address applies?
Alaska, because the IRS routes on your principal business, office or agency rather than your state of incorporation. A Delaware or Wyoming entity operated from Alaska uses the Ogden center.
Does Alaska need anything beyond the federal election?
No personal income tax. Alaska does have a graduated corporate net income tax (0% to 9.4%), from which S corporations are generally excluded; no franchise or net-worth tax. Alaska has no personal income tax, but unlike Nevada, South Dakota and Wyoming it DOES have a corporate net income tax.
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 2553Alaska sources
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.