Fax Form 2553: S-Corp Election by Fax
Deadline approaching? Fax your S-Corp election to the IRS and get a delivery confirmation, free.
10 pages free every month. No credit card.
IRS Fax Numbers for Form 2553
- Eastern states (CT, DE, DC, GA, IL, IN, KY, ME, MD, MA, MI, NH, NJ, NY, NC, OH, PA, RI, SC, TN, VT, VA, WV, WI): (855) 887-7734
- Western states (AL, AK, AZ, AR, CA, CO, FL, HI, ID, IA, KS, LA, MN, MS, MO, MT, NE, NV, NM, ND, OK, OR, SD, TX, UT, WA, WY, and outside the US): (855) 214-7520
Form 2553 cannot be e-filed directly with the IRS. Fax or mail it.
The Deadline
Form 2553 must be filed within 2 months and 15 days after the beginning of the tax year the election takes effect, or at any time during the preceding tax year. For calendar-year corporations, that means by March 15. Miss this deadline and you'll need to use late election relief under Rev. Proc. 2013-30 (attach the form to a timely filed 1120-S with "FILED PURSUANT TO REV. PROC. 2013-30" written across the top).
What the IRS Sends Back
If accepted: Notice CP 261 arrives by mail in approximately 60 days (up to 5 months if you checked box Q1). CP 261 confirms your S-Corp election and effective date. If denied: Notice CP 264 arrives by mail with the reason for denial. You can re-file immediately. If you lose CP 261, call (800) 829-4933 and request a Letter 385C (S-Corp verification) by fax or mail.
Fax or mail
Fax gives you a timestamped transmission confirmation right away. It does not get the mailing-date protection a postmark gets, and certified mail with return receipt adds proof of mailing at extra cost. Close to the deadline, fax for speed and also send it by certified mail.
How to Fax Form 2553 with FaxTerra
Complete Form 2553 with all shareholder signatures and the authorized officer's signature. Save as a PDF. Upload to FaxTerra, enter the fax number for your state (eastern or western), and send. Download your delivery confirmation right away. It records when the IRS fax line took your pages; see what it does not prove. Free for up to 10 pages per month.
If you don't have your EIN yet, you must apply via Form SS-4 before electing S-Corp status. If you lose your CP 261 acceptance letter later, you can request a Letter 385C as a replacement: see How to Receive a Fax from the IRS. For the full IRS fax landscape, see How to Fax the IRS. For accepted files, page limits, and what happens after you send, see how to send a fax.
See how to send a fax with FaxTerra
Frequently Asked Questions
What are the IRS fax numbers for Form 2553?
Eastern states: (855) 887-7734. Western states: (855) 214-7520. The split is based on the state listed in Box E (principal business address) on Form 2553.
How long does it take the IRS to process Form 2553?
Approximately 60 days. You'll receive CP 261 (accepted) or CP 264 (denied) by mail. If you checked box Q1 (fiscal year election), allow up to 5 months.
Can I e-file Form 2553?
Not directly with the IRS. Form 2553 must be faxed or mailed. For late elections, it can be attached to a timely filed Form 1120-S. The underlying 2553 itself is not electronically filed.
What if I missed the deadline?
You may qualify for late election relief under Rev. Proc. 2013-30. Attach Form 2553 to a timely filed Form 1120-S and write "FILED PURSUANT TO REV. PROC. 2013-30" at the top of both documents.
I lost my CP 261 acceptance letter. Can I get a replacement?
The IRS cannot reissue CP 261. Instead, call (800) 829-4933 and request a Letter 385C (S-Corp verification letter). It can be delivered by fax or mail.