The IRS routes on your principal business, office or agency. If you formed the entity in Delaware, Wyoming or Nevada but run it from New Jersey, 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 New Jersey
If your business operates in New Jersey, 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 New Jersey S-corp tax guide for how New Jersey 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 New Jersey
An S corporation has to run payroll for its working owners, and that means a state registration on top of the federal election.
File Form NJ-REG with the Division of Revenue and Enterprise Services to register the business; this is the gateway filing for employer obligations and also produces the Business Registration Certificate. You must obtain a federal EIN from the IRS before filing NJ-REG. Registration covers New Jersey Gross Income Tax employer withholding (administered by the Division of Taxation, using the withholding tables/methods in Form NJ-WT) and unemployment/disability coverage administered by the Department of Labor and Workforce Development. Recurring payroll filings are the quarterly Form NJ-927 (withholding plus UI/DI/FLI contributions) and Form WR-30 (wage reporting); all year-end filings and statements must be filed electronically. New Jersey uniquely funds unemployment, temporary disability and family leave insurance partly through EMPLOYEE payroll deductions in addition to employer contributions.
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 New Jersey
The New Jersey DUE-DATE MISMATCH is the costly one. New Jersey CBT returns are due the 15th day of the month AFTER the month the federal return is due — so a calendar-year S corp files federal Form 1120-S by March 15 but Form CBT-100S by APRIL 15. Owners and even preparers routinely file NJ on the federal date or, worse, assume they already filed and miss April 15 entirely, drawing a 5%-per-month late-filing penalty plus $100 per month for a delinquent return. Compounding it: the minimum tax of $375–$1,500 is based on NEW JERSEY GROSS RECEIPTS, not profit, cannot be prorated, and is owed on a money-losing year. And although the separate NJ S election was abolished as of December 22, 2022, an entity that skips the Shareholder Jurisdictional Consent or is not registered with DORES as an 1120 Filer will not be recognized as a New Jersey S corporation at all.
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 York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina.
Questions about filing from New Jersey
Where do I mail Form 2553 from New Jersey?
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 New Jersey?
855-887-7734. That is the IRS Kansas City service center, which handles 24 jurisdictions including New Jersey. Keep the transmission confirmation — it is your proof of filing.
I incorporated elsewhere but operate in New Jersey. Which address applies?
New Jersey, because the IRS routes on your principal business, office or agency rather than your state of incorporation. A Delaware or Wyoming entity operated from New Jersey uses the Kansas City center.
Does New Jersey need anything beyond the federal election?
New Jersey Corporation Business Tax statutory minimum tax of $375–$1,500 based on New Jersey gross receipts (or $2,000 for certain affiliated groups), owed every year regardless of profit. THIS RULE CHANGED — most published guidance is out of date. Under P.L. 2022, c.133, for privilege periods beginning on or after DECEMBER 22, 2022, New Jersey ELIMINATED the requirement to file a separate New Jersey S corporation 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 2553New Jersey sources
- https://www.nj.gov/treasury/taxation/pdf/current/cbt/cbt100sins.pdf
- https://www.nj.gov/treasury/taxation/cbt/scorpfaq-proceduralchanges.shtml
- https://www.nj.gov/treasury/taxation/baitpte/index.shtml
- https://www.nj.gov/treasury/taxation/pdf/pubs/tb/tb105.pdf
- https://www.nj.gov/treasury/revenue/gettingregistered.shtml
- https://www.nj.gov/treasury/taxation/businesses/payroll/index.shtml
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.