The IRS routes on your principal business, office or agency. If you formed the entity in Delaware, Wyoming or Nevada but run it from Florida, 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 Florida
If your business operates in Florida, 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 Florida S-corp tax guide for how Florida 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 Florida
An S corporation has to run payroll for its working owners, and that means a state registration on top of the federal election.
There is NO Florida state income tax withholding account — Florida does not withhold state income tax from wages, so the owner's W-2 has no Florida withholding box to fill. The one payroll registration required is Florida reemployment tax (unemployment insurance), administered by the Florida Department of Revenue (not the Department of Commerce, which handles benefits): "The Florida Department of Revenue has administered the reemployment tax since 2000." Register via the Florida Business Tax Application. Liability triggers include "At least one quarterly payroll totaling $1,500 or more" or "One or more employees for a day (or portion of a day) during any 20 weeks in a calendar year" — a single owner-employee on reasonable compensation will hit this immediately. "The initial tax rate for new employers is.0270 (2.7%), which is applied to the first $7,000 in wages paid to each employee during a calendar year."
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 Florida
Believing the pitch that "an S corp saves you state income tax." In Florida it saves exactly $0 of state income tax, because Florida has no individual income tax — the entire benefit of the S election in Florida is federal self-employment tax reduction, and that benefit is offset by real costs (payroll processing, a separate 1120S return, reemployment tax on the owner's wages, and the risk of an IRS reasonable-compensation adjustment). The runner-up, and the more expensive operational mistake, is missing the May 1 Sunbiz annual report: the $400 late fee is statutory and non-waivable, and continued failure leads to administrative dissolution.
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: Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota.
Questions about filing from Florida
Where do I mail Form 2553 from Florida?
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 Florida?
855-214-7520. That is the IRS Ogden service center, which handles 27 jurisdictions including Florida. Keep the transmission confirmation — it is your proof of filing.
I incorporated elsewhere but operate in Florida. Which address applies?
Florida, because the IRS routes on your principal business, office or agency rather than your state of incorporation. A Delaware or Wyoming entity operated from Florida uses the Ogden center.
Does Florida need anything beyond the federal election?
None in the normal case. Florida corporate income tax (5.5%) applies to an S corp only if it pays federal income tax on Line 23c of Form 1120S. There is no franchise tax, no net worth tax, and no minimum tax. Florida has no individual income tax at all, so there is nothing for a federal S election to "save" at the state level. Florida also has no separate state S election.
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 2553Florida 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.