The IRS routes on your principal business, office or agency. If you formed the entity in Delaware, Wyoming or Nevada but run it from California, 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 California
If your business operates in California, 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 California S-corp tax guide for how California 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 California
An S corporation has to run payroll for its working owners, and that means a state registration on top of the federal election.
Register with the Employment Development Department (EDD), which is the single registration covering Personal Income Tax (PIT) withholding, State Disability Insurance (SDI, employee-paid), Unemployment Insurance (UI, employer-paid), and the Employment Training Tax (ETT). Registration is required once wages paid in a calendar quarter exceed $100. The employee completes Form DE 4. Quarterly reporting is on Forms DE 9 and DE 9C through e-Services for Business, and new hires must be reported on Form DE 34. The $100/15.
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 California
The $800 minimum franchise tax is owed in loss years, in dormant years, and is not prorated for a short taxable year. The classic costly mistake: the owner stops operating or 'closes' the business but never formally dissolves with the Secretary of State and never files a final return with FTB — so the $800 keeps accruing every year, plus penalties and interest, often surfacing years later as a five-figure balance. A closely related trap is the widely repeated 'first year is free': the waiver covers only the $800 minimum, and 1.5% still applies to first-year net income.
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: Colorado, Florida, Hawaii, Idaho, Iowa, Kansas.
Questions about filing from California
Where do I mail Form 2553 from California?
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 California?
855-214-7520. That is the IRS Ogden service center, which handles 27 jurisdictions including California. Keep the transmission confirmation — it is your proof of filing.
I incorporated elsewhere but operate in California. Which address applies?
California, because the IRS routes on your principal business, office or agency rather than your state of incorporation. A Delaware or Wyoming entity operated from California uses the Ogden center.
Does California need anything beyond the federal election?
1.5% S corporation franchise tax on California net income, with an $800 annual minimum franchise tax. California recognizes the federal S election automatically — there is no separate California election form. But recognition does NOT mean exemption, and California is the single most important state where an S corporation still owes substantial entity-level…
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 2553California 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.