Where Do I Mail Form 2553 for My Business?

Filing Form 2553 is essential for businesses electing S corporation status with the IRS. This election can provide tax benefits, but submitting the form correctly is crucial to avoid delays or rejections. One common point of confusion is the mailing address, which varies based on several factors.

Understanding the correct mailing location and submission options ensures the form reaches the IRS without issues.

Address Variation by Business Location

The mailing address for Form 2553 depends on the business’s principal location. The IRS assigns different processing centers for different regions, and these locations are updated periodically. As of 2024, businesses in California, Texas, and Florida typically send their forms to the IRS center in Ogden, Utah, while those in New York, Illinois, and Pennsylvania use the Cincinnati, Ohio center. Checking the IRS website before submission helps avoid misrouting.

The address also varies depending on whether the form is submitted with a payment. Payments are processed separately, and sending the form to the wrong location can cause delays. Businesses should verify the correct address based on their situation to ensure timely approval.

Options for Private Delivery Services

Businesses seeking a faster or more secure submission method can use IRS-authorized private delivery services (PDS) such as FedEx, UPS, and DHL Express. These services offer tracking and delivery confirmation, which is useful for time-sensitive tax elections. However, only specific service levels qualify. For example, FedEx Priority Overnight and UPS Next Day Air are approved, while FedEx Ground is not.

Using a PDS requires sending the form to a different IRS address than standard mail submissions, as private carriers cannot deliver to P.O. boxes. The IRS provides designated street addresses for each processing center in Publication 1546, which is updated periodically. Verifying the correct delivery location before sending the form helps prevent delays.

Confirming Successful Submission

Tracking delivery ensures the IRS receives Form 2553. Businesses can use certified mail with a return receipt or private delivery services with tracking numbers as proof of delivery.

The IRS typically takes 60 days to process Form 2553, though times may be longer during peak tax seasons. Businesses should watch for a CP261 Notice, which confirms the S corporation election. If this notice is not received within the expected timeframe, calling the IRS at 1-800-829-4933 with the Employer Identification Number (EIN) and mailing details can help resolve the issue.

If the IRS finds errors or missing information, they send a CP267 Notice requesting corrections. Responding promptly prevents delays. If the election is time-sensitive, early follow-up can help avoid complications.

E-Filing Routes

Form 2553 cannot currently be submitted electronically through the IRS’s online systems. Businesses must rely on paper filing, which can introduce mailing and processing delays.

However, working with an IRS-authorized e-file provider or tax professional with access to the Modernized e-File (MeF) system can help. While Form 2553 itself cannot be e-filed, tax professionals can submit related documentation electronically to confirm S corporation elections. Some payroll and accounting software solutions also integrate tax election tracking to monitor deadlines and submission statuses.

Undeliverable or Misrouted Forms

Errors in addressing or postal issues can result in Form 2553 being returned or sent to the wrong processing center. Businesses should verify they used the most up-to-date mailing address, as IRS office locations can change. Including a return address helps prevent lost submissions.

If a form is misrouted within the IRS system, it may still be processed, but with delays. The IRS typically forwards incorrectly addressed forms to the correct office, but this can take weeks. If confirmation of the S corporation election has not been received within the expected timeframe, calling the IRS can help determine its status. If necessary, resubmitting a new copy with a cover letter explaining the situation may expedite processing.