Form 2553: Where to File and When
Mailing addresses and fax numbers by state, the deadline for a 2027 election, and the signature mistakes that sink an election.
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Where to Mail or Fax Form 2553
Two IRS centers. Your principal business, office, or agency decides which.
Kansas City group
Fax: 855-887-7734
Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999Use this group for: Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin.
Ogden group
Fax: 855-214-7520
Department of the TreasuryInternal Revenue ServiceOgden, UT 84201Use this group for: Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming.
The IRS asks for the original when you mail, no photocopies. If you fax, keep the signed original with the company's permanent records. The IRS warns that these details can change, so check the IRS Where to File page on the day you send it.
The current form is the December 2017 revision . The instructions list mail and fax as the ways to file. They do not list an online option.
The Form 2553 Deadline
2 months and 15 days after the tax year starts, or any time the year before
The rule is in section 1362(b) and the Form 2553 instructions . March 15, 2027 falls on a Monday, so the weekend rule does not move it. A date that lands on a weekend or legal holiday generally moves to the next business day.
| Your situation | When to file |
|---|---|
| Existing calendar-year business, election starts January 1, 2027 | Any time during 2026, through March 15, 2027 |
| New corporation whose first tax year starts January 7 | January 7 through March 21 (the IRS example). Filing before January 7 is not valid. |
| New corporation whose first tax year starts November 8 | November 8 through January 22 (the IRS example) |
| Any other start date | The tax year start date plus 2 months and 15 days |
Filing too early can fail too. A new corporation has no prior tax year, so the IRS says an election filed before its first tax year begins is not valid.
Before you file, confirm the election is worth making. Run your numbers through our S corp tax calculator, walk through how to set up an S corp, and start the reasonable salary file. An LLC keeps its legal form when it elects, and our guide to when to switch an LLC to an S corp covers the timing call. A C corporation has extra tax issues, covered in our C corp to S corp conversion guide. Once the election is in place, our S corp and LLC filing deadlines list what is due each year.
An LLC does not generally file Form 8832 as well. The instructions say an eligible entity that meets the tests is treated as a corporation from the election's effective date and does not need Form 8832. Some states also want their own election. New York, for example, has a separate Form CT-6 .
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Signature and Consent Mistakes
A timely form can still fail on who signed it
No officer signature
An authorized officer must sign and date the form. The instructions are blunt: if Form 2553 is not signed, it will not be considered timely filed.
A missing shareholder consent
Every shareholder consents in column K or on an attached consent statement. For an election filed on or after the effective date, anyone who owned stock at any point from that date through the filing date must consent, including someone who has since sold.
A spouse who never signed
If an individual and a spouse have a community interest in the stock or its income, both must consent. The IRS lists nine community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin.
Joint owners treated as one signer
Each tenant in common, joint tenant, and tenant by the entirety must consent. Estates, trusts, and minors have their own rules for who signs.
The wrong date in item E
For a first tax year, enter the earliest of the date the entity first had shareholders, first had assets, or began doing business. Your state formation date is not automatically the right answer, and the 2 months and 15 days run from this date.
Using a name that does not match
Enter the true name from the charter or other formation document. An LLC without stock enters each owner's ownership percentage and acquisition date in place of a share count.
No proof of filing
If the IRS questions the filing, it accepts a timely postmarked certified or registered mail receipt, a private delivery equivalent, a form stamped accepted or received, or an IRS acceptance letter.
Sources: Form 2553 instructions and Publication 555 . If the election was timely but a shareholder's consent was not, the instructions point to Regulations section 1.1362-6(b)(3)(iii), and to Rev. Proc. 2004-35 for some community property spouses.
If You Missed the Deadline
Late is not always next year
A late election generally takes effect the following tax year, unless the IRS treats it as timely for reasonable cause. Under Rev. Proc. 2013-30 , Form 2553 generally must be filed within 3 years and 75 days of the effective date on line E, with "FILED PURSUANT TO REV. PROC. 2013-30" across the top of page one.
The conditions matter more than the form, so read our full late S corp election guide before you send anything.
What Happens After You File
The CP261 notice, then the ongoing filings
The IRS generally responds within 60 days. If you hear nothing within 2 months, or 5 months if you checked box Q1, the instructions say to call 1-800-829-4933.
Acceptance usually arrives as Notice CP261 . Three things to do when it does:
- Check the effective date. The IRS says it may differ from the one you requested if the form was not timely for that date.
- Keep the notice permanently. The IRS tells you to keep it in your permanent records.
- Start the S corp filings. That means Form 1120-S with a Schedule K-1 for each shareholder, plus employment tax returns on time.
For a calendar year, Form 1120-S is due on the 15th day of the 3rd month after year end, so the first return for a 2027 election is due March 15, 2028. Do not file Form 1120-S for any year before the election takes effect. Keep filing your current return type until then.
An acceptance letter does not settle your salary
CP261 confirms the election. It says nothing about whether your pay is reasonable or your distributions are right. Read how S corp distributions are taxed before you take your first one.Filing an S election for 2027?
Book a free 30-minute consultation with our team. Tell us what you need, learn how Taxstra can help, and explore whether our services are a good fit. Election filings and tax advice are part of a paid engagement.
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Frequently Asked Questions
What is the Form 2553 fax number?
It depends on where the business is located. Use 855-887-7734 for the Kansas City group of states and 855-214-7520 for the Ogden group, per the IRS Where to File page reviewed June 28, 2026. Keep the original form and your fax confirmation.
Where do I mail Form 2553?
Mail the original to the Department of the Treasury, Internal Revenue Service, at either Kansas City, MO 64999 or Ogden, UT 84201. The state of the principal business, office, or agency decides which one. The IRS asks for the original, not a photocopy.
Can I file Form 2553 online?
The IRS instructions list two ways to file a timely election: mail the original or fax it. They do not list an online filing option. Certain late elections can instead be attached to Form 1120-S.
What is the Form 2553 deadline for 2027?
March 15, 2027, for a calendar-year business that wants S status from January 1, 2027. You can also file any time during 2026. A brand new entity has 2 months and 15 days from the start of its first tax year.
What is Form 2553 used for?
It is the election a corporation or an eligible entity such as an LLC files to be taxed as an S corporation under section 1362(a). It changes federal tax treatment. It does not change your legal entity.
Do I need to file Form 8832 and Form 2553?
Generally no. The instructions say an eligible entity that meets the tests is treated as a corporation as of the effective date of the S election and does not need to file Form 8832. Form 8832 can come up in a late-election fix.
How long does the IRS take to process Form 2553?
The instructions say you should generally get a determination within 60 days. If you hear nothing within 2 months of filing, or 5 months if box Q1 is checked, follow up at 1-800-829-4933.
What if I miss the Form 2553 deadline?
You may qualify for relief under Rev. Proc. 2013-30, generally within 3 years and 75 days of the intended effective date, with reasonable cause. Without relief, a late election generally takes effect the following tax year.
Set up the S corp the right way
Book a free 30-minute consultation with our team to talk through your situation, your timing, and whether our services are a good fit. Or explore our S corp CPA services first.
Tax planning slots are limited before year-end.
Explore our S corp CPA services or the business owner tax hub.
Educational information, not individualized tax advice. IRS addresses, fax numbers, and procedures can change, so confirm them on IRS.gov before you file. All facts on this page were checked against the linked primary sources on October 30, 2026.