Form 2553 is filed by any corporation or other entity eligible to elected to be treated as a corporation to make an election to be an S Corporation. It is not an annual form. Form 2553 should be filed no more than two months and 15 days after the beginning of the tax year the election is to take effect, or at any time during the tax year preceding the tax year it is to take effect.
A link to a fill-in version of Form 2553 at the IRS website is included in TaxSlayer Pro. To access the form, select the Publications icon at the top of the TaxSlayer Pro window, then select Forms, then Form 2553 "Election by a Small Business Corporation".
Important: Do not attach a copy of Form 2553 to the tax return. The IRS will not receive it if it's sent that way. It must be sent to the IRS by US mail, private delivery service, or fax.
If the corporation's (entity’s) principal business, office, or agency is located in: | Use the following address or fax number: |
Connecticut, Delaware, District of Columbia, 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 |
Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999 Fax: 855-887-7734 |
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, Wyoming | Department of the Treasury Internal Revenue Service Center Ogden, UT 84201 Fax: 855-214-7520 |
Additional Information: