IRS form 2553 · Business setup and elections

Fax IRS Form 2553: S corporation election

Elect S corporation tax treatment. The IRS fax destination depends on the entity’s principal business location.

IRS sources checked October 13, 2026. Verify current instructions before sending.

Before you send

A delivered fax is a transmission record, not IRS acceptance of the S corporation election. The IRS sends a separate acceptance or nonacceptance notice.

What Form 2553 does

Form 2553 asks the IRS to treat an eligible corporation or entity as an S corporation for federal tax purposes. You complete the election and obtain the required shareholder consents before sending it. OneFaxNow sends the document you upload; it does not prepare or validate the election.

Check the form before faxing

  • Check the proposed effective date and IRS filing window. An entity with a prior tax year can generally file during the preceding tax year or within 2 months and 15 days after the intended tax year begins. New entities and late elections have special rules.
  • Make sure the required officer and shareholder signatures and consent details are on the completed form.
  • Keep the original signed Form 2553 in the entity’s permanent records if you submit by fax.

Where to fax Form 2553

Use the state of the entity’s principal business, office, or agency — not the owner’s home state — to choose the IRS center. The IRS currently lists the two fax destinations below.

Check the live IRS where-to-file page immediately before sending. If your election is part of a special late-election filing, follow those instructions instead of assuming the ordinary route applies.

Kansas City center: 855-887-7734

CT, DE, DC, GA, IL, IN, KY, ME, MD, MA, MI, NH, NJ, NY, NC, OH, PA, RI, SC, TN, VT, VA, WV, WI

Use this number after checking the IRS page

Ogden center: 855-214-7520

AL, AK, AZ, AR, CA, CO, FL, HI, ID, IA, KS, LA, MN, MS, MO, MT, NE, NV, NM, ND, OK, OR, SD, TX, UT, WA, WY

Use this number after checking the IRS page
Check the current IRS Form 2553 where-to-file page (opens in a new tab)

Send your completed form

Upload your completed PDF or scan, enter the IRS fax number you confirmed, then review the prepared pages and price before payment. Standard web faxing starts at $3.50 for 1–10 pages, with no account or subscription. You are charged only after successful fax delivery.

Send Form 2553

OneFaxNow sends outbound faxes only. It does not prepare the IRS form or confirm IRS acceptance.

After the fax is delivered

Save your delivery confirmation and the original signed election. The IRS says it generally sends a determination within 60 days. Follow up after 2 months if no notice arrives, or after 5 months if you checked Part II box Q1, as its instructions specify.

Questions about Form 2553

Can I fax Form 2553 instead of mailing it?

Yes. The IRS instructions allow faxing to the service center for the entity’s principal business location and say to retain the original signed election.

Does fax delivery mean my S election is approved?

No. The IRS decides whether to accept the election and notifies the entity separately.

OneFaxNow is not affiliated with the IRS and does not provide tax or legal advice. A fax transmission record does not establish that the IRS processed or accepted a form.