How to Fax IRS Form 2553 — Elect S Corporation Status
Form 2553 is how an eligible corporation or LLC elects to be taxed as an S corporation, passing income and losses through to shareholders instead of paying tax at the entity level. The election is time-sensitive: it generally must be filed within roughly two months and fifteen days of the start of the tax year it should take effect, or at any time in the preceding year. Every shareholder must consent, and the form records each one's name, ownership, and consent. Because the deadline is strict, getting the signed election on file quickly matters.
Why this form is faxed
The Instructions for Form 2553 list fax as an accepted way to file the election, which helps when the deadline is close and mail would risk missing it. A faxed election reaches the assigned IRS service center as a fixed, signed document the same day. The sender also keeps a timestamped confirmation showing the election was submitted inside the filing window.
Where it goes
Form 2553 is filed with a specific IRS service center determined by the corporation's state and principal place of business — the Instructions for Form 2553 publish a chart pairing each location with its filing center and the fax channel for that center. Confirm the current number for your state on the latest instructions rather than reusing an old one, because the IRS reassigns these filings between centers over time.
How to fax IRS Form 2553 (Election by a Small Business Corporation)
- 1Complete the corporation's name, EIN, and the effective date the S election should begin
- 2Have every shareholder provide the consent, ownership, and signature information the form requires — a missing consent invalidates the election
- 3If filing late, complete the section that explains reasonable cause for the delay
- 4Confirm the current filing center and fax channel for the corporation's state in the Instructions for Form 2553
- 5Log in to Send FAX Mail, upload the fully signed PDF, enter the confirmed IRS number, and send
- 6Save the transmission confirmation to prove the election was filed within the deadline window
Handling sensitive information
Form 2553 gathers the EIN of the corporation plus the names and ownership stakes of every shareholder, so it maps out who owns and profits from the business. Verify the destination number before sending, since a misdirected election can expose the full ownership structure and each shareholder's identifying details to the wrong recipient.
Faxing IRS Form 2553 (Election by a Small Business Corporation) — FAQ
To take effect for the current tax year, the election generally must be filed no later than about two months and fifteen days after the start of that year, though it can also be filed anytime in the prior year. Missing the window usually pushes S status to the following year unless you qualify for late-election relief. Faxing and saving the confirmation helps document that you filed on time.
Yes. Every shareholder must consent to the S election, and the form is built to capture each one's signature and ownership details. A single missing consent can invalidate the whole election. Gather all signatures before you fax so the IRS doesn't reject it for an incomplete consent section.
Possibly. Form 2553 includes a section for requesting relief for a late election when you can show reasonable cause for filing after the deadline. Complete that explanation carefully, because the IRS decides whether to accept the late election based on it. Filing promptly once you realize the miss strengthens the request.
An LLC that wants S corporation tax treatment can file Form 2553, and in many cases the IRS will treat a timely 2553 as also making the underlying entity-classification election. The instructions explain when a separate classification form is still needed. Review those rules for your situation before filing so the election is complete.
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