The IRS routes on your principal business, office or agency. If you formed the entity in Delaware, Wyoming or Nevada but run it from Pennsylvania, 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 Pennsylvania
If your business operates in Pennsylvania, 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 Pennsylvania S-corp tax guide for how Pennsylvania 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 Pennsylvania
An S corporation has to run payroll for its working owners, and that means a state registration on top of the federal election.
Three layers, and the third is the one people miss. (1) STATE WITHHOLDING: register with the PA Department of Revenue for an employer withholding account via the PA-100 Enterprise Registration through myPATH. (2) UNEMPLOYMENT COMPENSATION: register with the PA Department of Labor & Industry, Office of Unemployment Compensation Tax Services (the PA-100 covers this as well). (3) LOCAL: PA employers must also withhold the local Earned Income Tax (EIT) and remit it to the tax collector appointed for the employer's work-location tax collection district (Berkheimer, Keystone Collections, Jordan Tax Service, etc.), and must withhold the Local Services Tax (LST) where levied. Employers must obtain a completed Residency Certification Form from each employee to determine the correct EIT rate and PSD code. If the business is located in Philadelphia, register separately with the Philadelphia Department of Revenue for the City Wage Tax and the Business Income and Receipts 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 Pennsylvania
Filing Form REV-976 by mistake. Owners searching for "the Pennsylvania S corporation election" find REV-976 — whose title contains the words "Pennsylvania S Corporation" — and file it, believing it is how you elect PA S status. It is the exact opposite: REV-976 is the election NOT to be taxed as a Pennsylvania S corporation. It requires the signatures of 100 percent of the shareholders and, once made, CANNOT BE REVOKED FOR FIVE YEARS. The result is five straight years of PA corporate net income tax (7.49% in 2026) on all the company's income at the entity level, plus tax again to the shareholders on distributions — an entirely self-inflicted double tax, with no unwind. Runner-up: Pennsylvania has no PTET, so PA S corp owners get zero SALT-cap workaround; and a brand-new PA Annual Report obligation started in 2025 (Act 122 of 2022 repealed the old decennial report), with administrative dissolution beginning for reports missed in the 2027 calendar 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 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: Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia.
Questions about filing from Pennsylvania
Where do I mail Form 2553 from Pennsylvania?
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 Pennsylvania?
855-887-7734. That is the IRS Kansas City service center, which handles 24 jurisdictions including Pennsylvania. Keep the transmission confirmation — it is your proof of filing.
I incorporated elsewhere but operate in Pennsylvania. Which address applies?
Pennsylvania, because the IRS routes on your principal business, office or agency rather than your state of incorporation. A Delaware or Wyoming entity operated from Pennsylvania uses the Kansas City center.
Does Pennsylvania need anything beyond the federal election?
Essentially no PA entity-level income tax: the capital stock/franchise tax was eliminated for tax years beginning January 1, 2016 and after, and a PA S corp owes corporate net income tax only to the extent of built-in gains (7.99% for 2025, 7.49% for 2026). The recurring obligations are nonresident shareholder withholding at 3.07% and a $7 Department of State annual report. Pennsylvania automatically recognizes the federal S election: "Federal subchapter S corporation elections will automatically be a Pennsylvania S corporation." There is nothing to file to become a PA S corp.
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 2553Pennsylvania sources
- https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/partnerships-s-corporations-llcs
- https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/pass-through-entities
- https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/otherforms/documents/dpo-05.pdf
- https://www.pa.gov/agencies/revenue/resources/tax-rates/corporation-tax-rates
- https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports
- https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/businessregistration/documents/rev-976.pdf
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.