The IRS routes on your principal business, office or agency. If you formed the entity in Delaware, Wyoming or Nevada but run it from Virginia, 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 Virginia
If your business operates in Virginia, 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 Virginia S-corp tax guide for how Virginia 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 Virginia
An S corporation has to run payroll for its working owners, and that means a state registration on top of the federal election.
Two separate agencies. (1) VIRGINIA TAX: register online through Virginia Tax's business registration portal, or by mailing Form R-1 if you cannot register online. On completion you receive your Virginia Tax account number and are automatically enrolled in a Business Online Services account for filing and paying. (2) VIRGINIA EMPLOYMENT COMMISSION: register separately with the VEC for the unemployment insurance tax account — this is NOT part of the Virginia Tax registration. WITHHOLDING FILING FREQUENCY: average liability under $100/month = quarterly filer, Form VA-5 due the last day of the month following quarter end (April 30, July 31, October 31, January 31); $100–$1,000/month = monthly filer, Form VA-5 due the 25th of the following month; $1,000+/month = semi-weekly filer, Form VA-15 filed electronically within 3 banking days when withheld amounts exceed $500 on federal cutoff dates, plus Form VA-16 quarterly reconciliation by the end of the month following quarter close. ANNUAL: Form VA-6 (or VA-6H for household employers) is due January 31 of the following calendar year, or within 30 days after the final payment of wages, together with every federal Form W-2, W-2G, 1099 or 1099-R showing Virginia income tax withheld — all filed electronically.
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 Virginia
The $1,200 late-filing penalty on a return that shows zero tax. A single-shareholder Virginia S corp with no nonresident owners still must file Form 502 (or 502PTET) every year. Owners skip it because "there's no tax due" — and Virginia's penalty structure does not care: if Form 502 is filed more than 6 months after the due date or more than 30 days after the federal extended due date, the penalty is the GREATER of 30% of the tax due or a flat $1,200 late filing penalty. Several skipped years compound into thousands of dollars on a return that would have reported nothing. The close second, for any S corp with an out-of-state shareholder: the 5% nonresident withholding must be PAID by the original April 15 due date — the automatic 6-month extension of time to file Form 502 does not extend the time to pay the withholding, and missing it triggers the 2%/month extension penalty or the 6%/month late payment penalty.
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: West Virginia, Wisconsin, Connecticut, Delaware, District of Columbia, Georgia.
Questions about filing from Virginia
Where do I mail Form 2553 from Virginia?
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 Virginia?
855-887-7734. That is the IRS Kansas City service center, which handles 24 jurisdictions including Virginia. Keep the transmission confirmation — it is your proof of filing.
I incorporated elsewhere but operate in Virginia. Which address applies?
Virginia, because the IRS routes on your principal business, office or agency rather than your state of incorporation. A Delaware or Wyoming entity operated from Virginia uses the Kansas City center.
Does Virginia need anything beyond the federal election?
No Virginia franchise, net worth, or entity income tax on an S corp, but mandatory 5% withholding on nonresident owners' Virginia-source income (due on the ORIGINAL April 15 due date, not the extended one), an optional 5.75% elective PTET, and an SCC annual registration fee based on authorized shares ($100 for 1–5,000 shares). Virginia automatically recognizes the federal S election — no separate Virginia election exists. The Department of Taxation's Form 502 instructions state that "Pass-through entities include S corporations, general partnerships, limited partnerships, limited…
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 2553Virginia sources
- https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-502-instructions.pdf
- https://www.tax.virginia.gov/sites/default/files/taxforms/corporation-and-pass-through-entity-tax/2025/502ptet-instruction-package-2025.pdf
- https://www.tax.virginia.gov/laws-rules-decisions/legislative-summaries/26-82
- https://www.tax.virginia.gov/pass-through-entities
- https://www.tax.virginia.gov/news/virginia-elective-pass-through-entity-tax
- https://www.scc.virginia.gov/media/sccvirginiagov-home/business-home/business-faqs/annual-registration-fees/an_fee.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.