The IRS routes on your principal business, office or agency. If you formed the entity in Delaware, Wyoming or Nevada but run it from Michigan, 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 Michigan
If your business operates in Michigan, 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 Michigan S-corp tax guide for how Michigan 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.
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.
- Print in black and white — black text faxes far more reliably than color.
- Make a complete copy for your records before sending.
- If mailing, send the original rather than a photocopy, and use certified mail with return receipt.
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: New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania.
Questions about filing from Michigan
Where do I mail Form 2553 from Michigan?
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 Michigan?
855-887-7734. That is the IRS Kansas City service center, which handles 24 jurisdictions including Michigan. Keep the transmission confirmation — it is your proof of filing.
I incorporated elsewhere but operate in Michigan. Which address applies?
Michigan, because the IRS routes on your principal business, office or agency rather than your state of incorporation. A Delaware or Wyoming entity operated from Michigan uses the Kansas City center.
Does Michigan need anything beyond the federal election?
No Corporate Income Tax, no franchise tax, no gross receipts tax on an S corp. The only Michigan entity-level income tax is the ELECTIVE flow-through entity (FTE) tax at 4.25% for 2026. Recurring non-income obligation: the LARA annual report, Form CSCL/CD-2500, $25 if filed on time by May 15. Michigan automatically recognizes the federal S election — there is no separate Michigan S-corporation election. Michigan's Corporate Income Tax applies to C corporations; "A flow-through entity is defined as an S corporation or a partnership under the…
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 2553Address 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.