The IRS routes on your principal business, office or agency. If you formed the entity in Delaware, Wyoming or Nevada but run it from Oregon, 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 Oregon
If your business operates in Oregon, 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 Oregon S-corp tax guide for how Oregon 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 Oregon
An S corporation has to run payroll for its working owners, and that means a state registration on top of the federal election.
Register for a Business Identification Number (BIN) using the Oregon Combined Employer's Registration. Oregon uses a single Combined Payroll Tax Reporting System covering state income tax withholding, Unemployment Insurance (Oregon Employment Department), the Workers' Benefit Fund (WBF) assessment, TriMet and Lane transit district taxes, the Statewide Transit Tax (STT), and Paid Leave Oregon contributions. The 2026 STT withholding rate remains 0.1% (0.001) of wages — Measure 120 did not pass at the May 19, 2026 primary election, so the proposed increase did not take effect. The 2026 Paid Leave Oregon contribution rate is 1% of subject wages up to $184,500. Portland and Multnomah County also impose local income taxes that can apply to the owner.
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 Oregon
Filing an Oregon return you were never required to file. The official instructions warn in bold: 'Don't file a Form OR-20-S unless you're required to do so. Filing an unnecessary return may result in a billing for minimum tax.' An out-of-state S corporation that registers in Oregon but has no actual Oregon activity can trigger recurring $150 assessments purely by filing. The mirror-image mistake is just as common and more expensive: owners assume pass-through status means no Oregon entity tax, never pay the $150, and accrue penalties and interest year after year.
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: South Dakota, Texas, Utah, Washington, Wyoming, Alabama.
Questions about filing from Oregon
Where do I mail Form 2553 from Oregon?
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 Oregon?
855-214-7520. That is the IRS Ogden service center, which handles 27 jurisdictions including Oregon. Keep the transmission confirmation — it is your proof of filing.
I incorporated elsewhere but operate in Oregon. Which address applies?
Oregon, because the IRS routes on your principal business, office or agency rather than your state of incorporation. A Delaware or Wyoming entity operated from Oregon uses the Ogden center.
Does Oregon need anything beyond the federal election?
$150 minimum corporation excise tax for every S corp doing business in Oregon, plus the Corporate Activity Tax (CAT) above $1M of Oregon commercial activity. Oregon follows the federal entity classification regulations and the federal S election automatically — no separate Oregon election. S corporations doing business in Oregon file Form OR-20-S.
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 2553Oregon 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.