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 64999

Sending 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 64108

It is where you operate, not where you formed

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.

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.

Where you register for payroll in Michigan

An S corporation has to run payroll for its working owners, and that means a state registration on top of the federal election.

One registration covers two agencies. Register with the Michigan Department of Treasury using Form 518, Registration for Michigan Taxes (or register online through Michigan Treasury Online) — this opens the employer withholding account AND registers the employer with the Michigan Unemployment Insurance Agency (UIA). FILING: withholding returns and payments are due monthly, quarterly, or annually as Treasury assigns each year; monthly filers by the 20th of the following month; quarterly filers by the 20th of the month after the quarter (April 20, July 20, October 20, January 20); "All filers must also submit an annual return by February 28, regardless of assigned filing frequency." Accelerated filers make a pre-payment by the 20th of the current month plus a reconciliation payment by the 20th of the next month. Michigan uses Form 5080 for the monthly/quarterly Sales, Use and Withholding return and Form 5081 for the annual SUW return; payments through MTO. If a due date falls on a weekend or state holiday, the return and payment are due the next business day. ALSO: several Michigan cities levy a local income tax (Detroit, Grand Rapids, Lansing, Flint, Saginaw and others) with their own employer withholding registration and returns — Detroit withholding is administered through the Michigan Department of Treasury.

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 Michigan

Thinking you made the flow-through entity tax election when you didn't — and then discovering you're locked in for three years when you did. Michigan accepts the FTE election ONLY as an electronic payment submitted through Michigan Treasury Online and directed to the initial election year. A written election statement, a check mailed to Treasury, or a payment made anywhere other than MTO is expressly not a valid election, and the entity discovers the failure only when its members' refundable credits are denied. The mirror-image trap is worse: once the payment goes through MTO, the election is IRREVOCABLE and binds the entity for three tax years — the election year plus the next two. Owners elect for one favorable year and then owe entity-level Michigan tax in years two and three whether or not it still helps them. Michigan Treasury is currently offering limited written-request refund relief for entities that elected in before the One Big Beautiful Bill Act changed the SALT math, which is a good indication of how many taxpayers got caught. Note also that the FTE tax itself is contingent on the continued existence of the federal SALT cap under IRC 164(b)(6)(B).

Filing from a different state?

Look up any state below.

Where does your business actually operate?

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

Mail

Department of the Treasury Internal Revenue Service Kansas City, MO 64999

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 64108

Fax 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.

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Michigan 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.