How to Fax IRS Form 2553 to the IRS — S Corporation Election
Form 2553 is how an eligible corporation or LLC elects to be taxed as an S corporation. Timing is unforgiving: the election generally must be filed within a set window of the tax year it is meant to take effect, and a late filing needs the relief language the instructions describe. The IRS accepts 2553 by fax, which is why owners and their accountants use it to hit the deadline. This guide covers routing the election to the correct service center and holding proof of the filing date.
Does the IRS accept a fax?
Yes — the Instructions for Form 2553 give a fax destination as an alternative to mailing the election, and faxing is common near a deadline because it delivers the signed form to the service center the same day. The election still has to be filed within the timing window (or include the late-election relief statement) to be honored.
Finding the official fax number
The fax destination is split by state — the instructions route filers to either the Kansas City or the Ogden service center. The current fax number for each is printed in the Instructions for Form 2553 and on IRS.gov. Match your state to the correct center in the latest instructions every time, because the assignment and the number can change between revisions.
What to include on every page
- The corporation's legal name, address, EIN, and state and date of incorporation
- The requested effective date of the S election and the selected tax year
- Every shareholder's name, consent signature, ownership, and SSN or EIN in the consent grid
- The late-election relief explanation under the instructions if you are filing after the deadline
- An officer's signature and title in the signature block of the form
How to fax IRS Form 2553 (Election by a Small Business Corporation) to the IRS
- 1Complete Form 2553, including the effective date and the shareholder consent statements
- 2Collect every shareholder's signed consent — a missing consent invalidates the election
- 3Match your state to Kansas City or Ogden and confirm that center's current fax number in the instructions
- 4Scan or export the fully signed 2553 as a clear PDF
- 5Sign in to Send FAX Mail, upload the PDF, enter the verified service-center fax number, and send
- 6Save the dated confirmation as proof the election was filed within the timing window
Confirming it arrived
Send FAX Mail returns a time-stamped confirmation the moment the election reaches the service-center fax line — keep it, because the filing date is what determines whether the S election is timely. The IRS later mails a CP261 notice confirming the election was accepted; if that acknowledgment does not arrive, your dated confirmation is the evidence the 2553 was filed on time.
What’s current · as of July 2026
Recent updates
Federal agencies still write fax into new rules and notices
The Federal Register — the daily journal of U.S. federal rulemaking — regularly publishes rules and notices that reference fax as an accepted or required submission channel for filings with agencies like the IRS, SSA, and CMS. That is why fax remains a live requirement for many official forms even as electronic portals expand.
Federal Register →
Faxing IRS Form 2553 (Election by a Small Business Corporation) to the IRS — FAQ
Faxing controls how fast the form arrives, not whether the election qualifies. If you are past the filing window, the 2553 itself must carry the late-election relief explanation the instructions describe; the fax simply delivers that complete package to the service center quickly. The relief language, not the speed, saves a late election.
It depends on your state — the instructions split filers between the Kansas City and Ogden service centers and give a fax line for each. Find your state in the routing table of the current instructions and use that center's number, re-checking it on each filing since assignments shift.
Elections most often fail because a shareholder consent is missing, the entity is not eligible, or the effective date conflicts with the timing rules. Confirm every shareholder has signed the consent grid and that the requested date fits the window before you send during a filing crunch.
The IRS mails a CP261 notice once it approves the S election, which can take a couple of months. Until that notice appears, the dated Send FAX Mail confirmation is your standing proof that the 2553 was submitted within the required period.
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