The IRS routes on your principal business, office or agency. If you formed the entity in Delaware, Wyoming or Nevada but run it from Indiana, 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 Indiana
If your business operates in Indiana, 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 Indiana S-corp tax guide for how Indiana 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 Indiana
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 Indiana Department of Revenue through INTIME for a withholding account. Indiana withholding is TWO-PART — state AND county — and the employee's Form WH-4 designates county of residence and county of principal work, which drives the county rate. Withholding is remitted on Form WH-1 with an annual Form WH-3 reconciliation. Register with the Indiana Department of Workforce Development (DWD) through Uplink for unemployment insurance, with quarterly wage and contribution reports.
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 Indiana
Missing the mandatory composite return for nonresident shareholders. Indiana assesses a flat $500 penalty on any S corporation whose composite return omits a nonresident shareholder, and owners with a single out-of-state co-owner routinely never file one at all. A very close second, and permanently uncorrectable: assuming the IT-20S is due March 15 like the federal 1120-S. Indiana's deadline is the 15th day of the 4th month (April 15), and because the PTET election can never be added by amending a filed return, an owner who realizes late that PTET would have helped has lost it for that year with no remedy.
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: Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire.
Questions about filing from Indiana
Where do I mail Form 2553 from Indiana?
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 Indiana?
855-887-7734. That is the IRS Kansas City service center, which handles 24 jurisdictions including Indiana. Keep the transmission confirmation — it is your proof of filing.
I incorporated elsewhere but operate in Indiana. Which address applies?
Indiana, because the IRS routes on your principal business, office or agency rather than your state of incorporation. A Delaware or Wyoming entity operated from Indiana uses the Kansas City center.
Does Indiana need anything beyond the federal election?
No general entity-level income tax, but Indiana AGI tax reaches federally taxed built-in gains and passive income, and a composite return for nonresident shareholders is mandatory. Indiana automatically follows the federal S election. Per the official IT-20S booklet, 'Qualifications under Indiana law for filing S corporation returns are essentially the same as in the IRC,' and there is no separate Indiana election form.
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 2553Indiana 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.