You cannot file Form 2553 online through an IRS portal, and consumer tax software will not transmit it for you. The only electronic option is to attach the completed form as a PDF to a timely e-filed Form 1120-S, which is typically only useful when you are requesting late election relief alongside your first S corporation return. For everyone else, Form 2553 is a paper filing: you mail it or fax it to the IRS service center assigned to your state.
The One Electronic Path
When a corporation e-files its first Form 1120-S, it can include Form 2553 as a PDF attachment named “Form2553.pdf.”1Internal Revenue Service. Filing Requirements for Filing Status Change That path exists mainly for corporations that missed the election deadline and are asking the IRS to treat the late-filed form as timely under the relief procedure. If you are a new corporation making a normal, on-time election, you probably do not have an 1120-S to file yet, so the PDF-attachment route is not available to you.
The IRS does not accept Form 2553 through your online account, and there is no upload page on IRS.gov for it. Scanning the signed form and emailing it is not an option either. If the PDF-attachment method does not fit your situation, fax or mail is the route.
Where to Fax or Mail Form 2553
The form goes to one of two IRS service centers, based on the state where your corporation’s principal office is located.2Internal Revenue Service. Where to File Your Taxes for Form 2553
Send to Kansas City, MO 64999 (fax: 855-887-7734) if the corporation is in Connecticut, Delaware, the District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, or Wisconsin.
Send to Ogden, UT 84201 (fax: 855-214-7520) if the corporation is 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, or Wyoming.
Sending the form to the wrong center causes processing delays. Faxing is faster than mail and gives you a transmission confirmation the same day. If you fax, keep the original signed form in the corporation’s permanent records.3Internal Revenue Service. Instructions for Form 2553
Why the Method Matters: The Deadline
Timing pressure is the reason people ask about online filing in the first place. For a calendar-year corporation that wants the election to take effect for the current tax year, Form 2553 must be filed on or before the 15th day of the third month of the tax year, which for most filers means March 15.4Office of the Law Revision Counsel. 26 U.S.C. 1362 – Election; Revocation; Termination You can also file at any point during the preceding tax year.
A corporation in its first tax year has two months and 15 days from the date it starts business. A calendar-year corporation that began operating on January 7, for example, would need to file by March 21.5Internal Revenue Service. Instructions for Form 2553 An election signed and sent before the corporation’s first day of business is not valid, because there is no preceding tax year to reach back into.
Miss the window and the election automatically shifts to the following tax year.4Office of the Law Revision Counsel. 26 U.S.C. 1362 – Election; Revocation; Termination Because there is no same-day online submission, if you are close to the deadline, fax is the safer choice. Mailing on the deadline day works only if you use a method that gives you a timely postmark you can later prove.
Keep Proof That You Filed
Since there is no online submission receipt, proof of filing is on you. The IRS accepts four forms of evidence that the election was made:3Internal Revenue Service. Instructions for Form 2553
- A certified or registered mail receipt with a timely postmark from the U.S. Postal Service, or the equivalent from a designated private delivery service.
- A copy of Form 2553 with an IRS acceptance stamp.
- A copy of Form 2553 with a stamped IRS received date.
- An IRS letter stating that the election has been accepted.
Certified mail with a return receipt gives you both the filing date and confirmation of delivery. If you fax, save the fax confirmation page along with the signed original.
What Happens After You Send It
The IRS generally responds within 60 days of receiving Form 2553. If you checked box Q1 in Part II to request approval of a fiscal tax year, add roughly 90 days, because the IRS issues a separate ruling letter for that request.5Internal Revenue Service. Instructions for Form 2553
If two months have passed with no response (or five months when box Q1 was checked), call the IRS at 1-800-829-4933 to check status.5Internal Revenue Service. Instructions for Form 2553 Do not assume the election is in effect until you receive the acceptance letter. Without it, the business remains taxed as a C corporation. File the acceptance letter with your permanent corporate records; you may need to produce it years later.
Late Election Relief and the PDF Route
If you missed the deadline, Revenue Procedure 2013-30 lets you request that a late-filed Form 2553 be treated as timely. You have to meet each of these conditions:6Internal Revenue Service. Revenue Procedure 2013-30
- The corporation intended to be an S corp as of the requested effective date.
- The only reason it failed to qualify was that Form 2553 was not filed on time.
- You file Form 2553 within three years and 75 days of the intended effective date.
- You have reasonable cause for the late filing and acted to correct the mistake once you discovered it.
- All shareholders reported their income consistently with S corp status on their individual returns for every affected year.
The form must include a statement explaining the reasonable cause and the corrective steps taken, either on Line I or as an attachment, with a signed declaration under penalties of perjury. A broader exception removes the three-year-and-75-day limit entirely when the corporation and all shareholders reported income consistently for every affected year and the IRS did not notify them of any issue within six months of the timely filing of the first Form 1120-S.6Internal Revenue Service. Revenue Procedure 2013-30
This is the situation where the PDF-attachment method comes into play. A late election requesting relief can be filed as a PDF attached to a timely e-filed Form 1120-S, so the S corp return and the election travel together electronically.5Internal Revenue Service. Instructions for Form 2553
State Elections Are Separate
Filing Form 2553 handles your federal tax election only. Many states do not automatically recognize the federal S corp election and require a separate state-level filing, and a small number of jurisdictions do not recognize S corp status at all. Check with your state’s tax agency to see whether a separate election, annual report, or franchise tax return is required so you don’t get surprised by a state tax bill after the federal election takes effect.