Filing by Mail or Fax
Send the original election (no photocopies) to the Internal Revenue
Service Center listed below for your state.
If the corporation files this election by fax, keep the original
Form 2553 with the corporation's permanent records.
If the corporation's principal business, office, or
agency is located in
Connecticut, Delaware, District of Columbia, Illinois,
Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan,
New Hampshire, New Jersey, New York, North Carolina, Ohio,
Pennsylvania, Rhode Island, South Carolina, Vermont,
Virginia, West Virginia, Wisconsin
Use the following Internal Revenue Service Center address
Internal Revenue Service Center
Cincinnati, OH 45999
Fax: (859) 669-5748
If the corporation's principal business, office, or
agency is located in
Alabama, Alaska, Arizona, Arkansas, California, Colorado,
Florida, Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana,
Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada,
New Mexico, North Dakota, Oklahoma, Oregon, South Dakota,
Tennessee, Texas, Utah, Washington, Wyoming
Use the following Internal Revenue Service Center address
Internal Revenue Service Center
Ogden, UT 84201
Fax: (801) 620-7116
Change E-mail
If you need to change the e-mail address used for this application,
you may do so
here.
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