So you completed Form 2553. You set up an LLC and decided you wanted to be taxed as an S corporation. You completed form 2553 before the deadline and you are looking to get it sent off.
But how do you submit the form? Is there an online option or must it be mailed or faxed?
In this post, we discuss where to mail Form 2553. There are a couple different addresses depending on where you live. But will try to break it down for you.
You also need to determine if you’re going to send it certified mail. Will give you some options there as well. Let’s dive in.
Mailing Form 2553
The IRS has come along way when it comes to making electronic filing accessible for many Americans. You can file form 1040 (personal tax return) electronically and also many of the business tax filings, including forms for S corporations, partnerships, and C corporations.
But the IRS has not done a good job of giving people online or electronic filing options for many ad hoc or one off forms like Form 2553. So you have to file it the old-school way. That’s by mail or even fax.
The reason largely is that their systems are relatively outdated and they struggle providing secure options for taxpayer information. Private enterprise has been able to find a solution to many of the security issues, but the IRS seems to be late to the game.
The IRS wants to do everything possible to make sure that taxpayer information is secure in electronic format. But as a result, they have sacrificed efficiency.
The IRS has historically done a good job of processing fax submissions and mail submissions. However, it is taking them much longer time to be able to file and send you back an acceptance letter. The normal process is 6 to 8 weeks, but I have heard of S Corp. election acceptance letters taking six months or even longer.
You might actually see that you need to file your S Corp. tax return but you haven’t received acceptance about it yet.
So what should you do? File an extension?
Thankfully you have some options like sending in the election with your actual S Corp. return. But rather than resort to filing it with your return, the best option is to send it out well in advance so you have time to receive the acceptance letter.
Where to Mail Form 2553
There are two different mailing addresses depending on the state you live in. The country is basically divided in half. Most eastern states will mail to Kansas City, MO and most states in the west and south will mail to Ogden, UT.
The table below lists out the mailing address by state:
|Connecticut, West Virginia, Wisconsin, Ohio, Georgia, Indiana, |
Kentucky, Michigan, Pennsylvania, New Hampshire, New Jersey,
North Carolina, District of Columbia, Maryland, New York,
Rhode Island, Massachusetts, South Carolina, Tennessee,
Vermont, Virginia, Delaware, Illinois, Maine,
|Department of the Treasury|
Kansas City, MO 64999
|Oklahoma, Oregon, South Dakota, Texas, Utah, Arkansas, California, |
Washington, Colorado, Nevada, New Mexico, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Missouri, Montana, Wyoming, Alabama, Alaska, Arizona, Nebraska, North Dakota, Mississippi,
|Department of the Treasury|
Ogden, UT 84201
Below is an image from the IRS instructions:
As a general rule, you should mail the original election (not a photocopy). You can also fax it. If the entity or corporation files Form 2553 by fax, ensure you keep the original signed Form 2553 with the company’s permanent records.
Private delivery services
You can use certain private delivery services (PDS) designated by the IRS to file this election. Go to IRS.gov/PDS for the current list of designated services.
The PDS can tell you how to get written proof of the mailing date. For the IRS mailing address to use if you’re using PDS, go to IRS.gov/PDSStreetAddresses.
You must use care to make sure the IRS receives your election. If the company has not been notified of acceptance (or even nonacceptance) of the election within 8-10 weeks of the filing date (whether mailed or faxed), make sure you follow-up and call the IRS at 1-800-829-4933.