The IRS routes on your principal business, office or agency. If you formed the entity in Delaware, Wyoming or Nevada but run it from Delaware, you use the Kansas City center above. Filing on the basis of your state of incorporation is the single most common routing mistake.
Where to file Form 2553 in Delaware
If your business operates in Delaware, Form 2553 goes to the IRS Kansas City service center. You can fax it or mail it — it cannot be filed online.
Fax it to
855-887-7734
Keep the transmission report. It is your proof of filing.
Or mail it to
Department of the Treasury Internal Revenue Service Kansas City, MO 64999Sending 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 333 W. Pershing Kansas City, MO 64108It is where you operate, not where you formed
Filing is only half the state picture — see the full Delaware S-corp tax guide for how Delaware 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 Delaware
An S corporation has to run payroll for its working owners, and that means a state registration on top of the federal election.
Two separate registrations. (1) WITHHOLDING: register with the Delaware Division of Revenue (Delaware One Stop / revenue portal) for a withholding account; Delaware employers must "deduct and withhold an amount substantially equivalent to the tax estimated to be due from the employee" under Chapter 11, Title 30, Delaware Code, and remit on an eighth-monthly, monthly, or quarterly schedule assigned by the Division. (2) UNEMPLOYMENT INSURANCE: register with the Delaware Department of Labor, Division of Unemployment Insurance for the UI tax account. (3) BUSINESS LICENSE: an operating Delaware business must also hold a current Delaware business license from the Division of Revenue. Note: a Delaware-incorporated company with no Delaware operations and no Delaware employees generally has no withholding, UI, license, or gross receipts obligation — only the March 1 franchise tax/annual report.
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 Delaware
Two very costly ones. First, forgetting 30 Del. C. § 1158: a Delaware S corp with ANY nonresident shareholder must prepay 6.60% Delaware personal income tax on that shareholder's apportioned share, in four installments starting with a 50% payment on the 15th day of the 4th month of the tax year — and the declaration is due even when the estimate is zero. Missing it triggers a 1.5%-per-month penalty, and any overpayment can never be refunded to the corporation. Second, the Authorized Shares Method franchise tax shock: owners who incorporate in Delaware with 10,000,000 authorized shares receive a March 1 franchise tax bill in the tens of thousands of dollars unless they recompute under the Assumed Par Value Capital Method (which for a small company usually lands at the $400 minimum). Delaware bills the higher of the default calculation, not the lower — you must run the alternative method yourself.
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 Kansas City service centerServes 24 jurisdictions
Fax
855-887-7734
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 333 W. Pershing Kansas City, MO 64108Fax 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 Kansas City group: District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine.
Questions about filing from Delaware
Where do I mail Form 2553 from Delaware?
Send it to the IRS Kansas City service center: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999. If you are using a courier such as FedEx or UPS, use the street address instead: Internal Revenue Submission Processing Center, 333 W. Pershing, Kansas City, MO 64108.
What is the fax number for Form 2553 in Delaware?
855-887-7734. That is the IRS Kansas City service center, which handles 24 jurisdictions including Delaware. Keep the transmission confirmation — it is your proof of filing.
I incorporated elsewhere but operate in Delaware. Which address applies?
Delaware, because the IRS routes on your principal business, office or agency rather than your state of incorporation. A Delaware or Wyoming entity operated from Delaware uses the Kansas City center.
Does Delaware need anything beyond the federal election?
No corporate income tax on the S corp itself, but Delaware franchise tax + annual report to the Division of Corporations (min $175 or $400, plus $50 report fee, due March 1), a Delaware business license and gross receipts tax if it actually operates in-state, and mandatory 6.60% prepayments of personal income tax for nonresident shareholders. Delaware automatically honors the federal S election — there is no separate Delaware S-corporation election form. 30 Del. C.
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 2553Delaware sources
- https://revenuefiles.delaware.gov/2025/BusinessTaxForms_Instructions/SCT-RTN_2025-01_Instructions.pdf
- https://revenue.delaware.gov/business-tax-forms/
- https://revenue.delaware.gov/business-tax-forms/filing-corporate-income-tax/
- https://corp.delaware.gov/paytaxes/
- https://revenue.delaware.gov/business-tax-forms/doing-business-in-delaware/
- https://revenue.delaware.gov/business-tax-forms/doing-business-in-delaware/step-4-gross-receipts-taxes/
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.