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 Mexico, you use the Ogden 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 Mexico
If your business operates in New Mexico, Form 2553 goes to the IRS Ogden service center. You can fax it or mail it — it cannot be filed online.
Fax it to
855-214-7520
Keep the transmission report. It is your proof of filing.
Or mail it to
Department of the Treasury Internal Revenue Service Ogden, UT 84201Sending 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 1973 Rulon White Blvd. Ogden, UT 84201It is where you operate, not where you formed
Filing is only half the state picture — see the full New Mexico S-corp tax guide for how New Mexico 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 Mexico
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 New Mexico Taxation and Revenue Department for a Business Tax Identification Number (BTIN) through the Taxpayer Access Point (TAP) — this single registration covers wage withholding AND, importantly, gross receipts tax, which most service S corps in New Mexico will also owe. Register separately with the New Mexico Department of Workforce Solutions for unemployment insurance (SUTA). Annual withholding information returns are governed by FYI-330. There is no state paid-family-leave payroll tax.
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 Mexico
Forgetting the $50 corporate franchise tax on a dormant or unprofitable New Mexico S corp. It is expressly owed "whether actively engaged in business or not," is owed even under P.L. 86-272 immunity, and is owed for any fraction of a year — so a zero-revenue New Mexico S corp still must file Form S-Corp and pay $50. Compounding it, the corporate franchise tax is easy to miss because national guides frequently and wrongly report that New Mexico repealed it.
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 Ogden service centerServes 27 jurisdictions
Fax
855-214-7520
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 1973 Rulon White Blvd. Ogden, UT 84201Fax 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 Ogden group: North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah.
Questions about filing from New Mexico
Where do I mail Form 2553 from New Mexico?
Send it to the IRS Ogden service center: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201. If you are using a courier such as FedEx or UPS, use the street address instead: Internal Revenue Submission Processing Center, 1973 Rulon White Blvd., Ogden, UT 84201.
What is the fax number for Form 2553 in New Mexico?
855-214-7520. That is the IRS Ogden service center, which handles 27 jurisdictions including New Mexico. Keep the transmission confirmation — it is your proof of filing.
I incorporated elsewhere but operate in New Mexico. Which address applies?
New Mexico, 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 Mexico uses the Ogden center.
Does New Mexico need anything beyond the federal election?
$50 annual corporate franchise tax owed by every S corporation, regardless of income or activity, plus 5.9% corporate income tax on any entity-level income and 4.9% withholding on nonresident owners. New Mexico automatically recognizes the federal S election for income-tax purposes — no separate state election is required.
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 Mexico 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.