SingleFax
File Form 2553 by fax — S-corp election
Guided Form 2553, faxed to Kansas City or Ogden by principal-business state. $49.00 timely or $79.00 late. Transmission receipt emailed.
Two IRS fax numbers, not one
Form 2553 goes to Kansas City 855-887-7734 or Ogden 855-214-7520 depending on the state of the corporation’s principal business, office, or agency. Re-check IRS where-to-file the day you send.
Unsigned elections are not timely
An officer must sign, and every required shareholder must consent (column K). We stamp those signatures on the IRS form. Keep the original with the corporation’s records.
Step 1 of 5 — Filing window
Are you filing on time?
File no more than 2 months and 15 days after the tax year begins, or any time during the preceding tax year. If that window is closed, late relief under Rev. Proc. 2013-30 may apply — that is not tax advice.