Election by a Small Business Corporation
Use the state of the corporation’s principal business, office or agency to find its Form 2553 fax destination.
+1 855-887-7734
IRS Center, Kansas City
Principal business, office or agency in: 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.
+1 855-214-7520
IRS Center, Ogden
Principal business, office or agency in: 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.
Keep the original election with the business’s permanent records after faxing.
Certain late elections may be filed with Form 1120-S. Review the instructions for eligibility and late-election procedures.