The IRS routes on your principal business, office or agency. If you formed the entity in Delaware, Wyoming or Nevada but run it from Georgia, 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 Georgia
If your business operates in Georgia, 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 Georgia S-corp tax guide for how Georgia 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 the Georgia election goes
Form 2553 covers the federal election only. Georgia needs its own, sent to the state rather than the IRS.
The form
Form 600S-CA (Consent Agreement of Nonresident Shareholders of S Corporations) — required only if there are nonresident shareholders; there is no corporate-level Georgia S election form.
Where to send it
Complete a Form 600S-CA for each nonresident shareholder and attach them to the Form 600S when filed with the Georgia Department of Revenue (Processing Center, P.O. Box 740391, Atlanta, GA 30374-0391), or include them with the electronically filed return via the Georgia Tax Center.
When it is due
Attached to Form 600S for the first Georgia tax year the S corporation is required to file, and again for any new nonresident shareholder in the year they acquire shares. Form 600S is due the 15th day of the 3rd month after the close of the taxable year (March 15 for calendar-year filers).
Where you register for payroll in Georgia
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) Georgia Department of Revenue withholding payroll tax number — registered online through the Georgia Tax Center (registration Form CRF-002). Employees complete Form G-4 ("Form G-4 Employee Withholding is completed and submitted to your employer to have tax withheld from your wages"). The employer remits with GA-V payment vouchers and files Form G-7 returns; Form G-1003 (Income Statement Return) is the annual W-2/1099 transmittal. Georgia notes "The withholding tax rate is a graduated scale." Separately, Form G-7NRW is used by "Partnership, Subchapter S Corporations and LLC's to the pay the nonresident withholding." (2) Georgia Department of Labor unemployment insurance account — register through the GDOL Employer Portal (Form DOL-1A); quarterly filings are made on Form DOL-4N (Quarterly Tax and Wage 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 Georgia
Form 600S-CA. An owner who moves out of Georgia, or who brings in an out-of-state co-owner, and does not get a signed Form 600S-CA on file loses Georgia recognition of the S election entirely — the DOR FAQ says to file Form 600 instead of Form 600S, meaning the company is taxed as a C corporation at 4.99% at the entity level AND the shareholders are taxed again on distributions. This is a pure paperwork failure that converts a pass-through into a double-taxed entity, and it is the most expensive and most common Georgia S-corp mistake by a wide margin. Secondary trap: forgetting that the initial net worth return is a separate filing with its own due date (15th day of the 3rd calendar month after incorporation) and "cannot be combined with the initial income tax 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 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: Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts.
Questions about filing from Georgia
Where do I mail Form 2553 from Georgia?
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 Georgia?
855-887-7734. That is the IRS Kansas City service center, which handles 24 jurisdictions including Georgia. Keep the transmission confirmation — it is your proof of filing.
I incorporated elsewhere but operate in Georgia. Which address applies?
Georgia, because the IRS routes on your principal business, office or agency rather than your state of incorporation. A Delaware or Wyoming entity operated from Georgia uses the Kansas City center.
Does Georgia need anything beyond the federal election?
Yes. Georgia requires a separate state election on Form 600S-CA (Consent Agreement of Nonresident Shareholders of S Corporations) — required only if there are nonresident shareholders; there is no corporate-level Georgia S election form.. Filing Form 2553 alone does not give you S-corporation treatment for Georgia tax purposes.
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 2553Georgia sources
- https://dor.georgia.gov/document/document/2025-it-611s-s-corporation-income-tax-booklet/download
- https://dor.georgia.gov/s-corporations-faq
- https://dor.georgia.gov/taxes/business-taxes/corporate-income-and-net-worth-tax
- https://dor.georgia.gov/hb-149-pass-through-entity-tax-faq
- https://gov.georgia.gov/press-releases/2026-05-11/gov-kemp-signs-legislation-lowering-taxes-and-supporting-economic-growth
- https://dor.georgia.gov/taxes/withholding-tax-employers
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.