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*NEW* Operating Procedure Available
Making the S-corp Election
Making the S-corp Election
Step 1: Fill out Form 2553
If filing late, use the "Late S-corp Election" template in PandaDoc.
Where to File
Where to File
Fax Form 2553 to the Internal Revenue Service Center, keep the original Form 2553 with the corporation's permanent records. Late election can be attached to Form 1120S.
If the corporation's principal business, office, or agency is located in:
Connecticut, Delaware, District of Columbia, Florida, 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
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming
Use the following address or fax number:
Department of the Treasury
Internal Revenue Service Center
Cincinnati, OH 45999
Fax: 855-270-4081
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201
Fax: 855-214-7520
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