Fax Form 2553 (S corporation election) to the IRS

Before you fax

• The state that counts is where the corporation's principal business, office or agency is, not where the owners live.
• If you fax the election, keep the signed original with the corporation's permanent records.
• A late election must say "FILED PURSUANT TO REV. PROC. 2013-30" in the top margin. Some late elections can instead be attached to Form 1120-S.
• The IRS says filing information may change and points to IRS.gov for the latest.

How to send it without a fax machine

1. Fill in Form 2553 and have every shareholder sign where required.
2. Scan or photograph every page.
3. Pick the number for the state of the principal business and enter it.
4. Send, keep the delivery receipt with the original, and watch for the IRS's notice.

Questions

More under “Fax to the IRS”

• Fax Form SS-4 (EIN application) to the IRS
• Fax Form 2848 (power of attorney) to the IRS
• Fax Form 8821 (tax information authorization) to the IRS
• Fax Form 3911 (refund trace) to the IRS
• Fax Form 4506-T (request for transcript) to the IRS
• Fax Form 8655 (reporting agent authorization) to the IRS
• Fax Form 8857 (innocent spouse relief) to the IRS
• Fax Form 14039 (identity theft affidavit) to the IRS
• Fax Form 8802 (application for U.S. residency certification) to the IRS
• Fax Form 8233 (exemption from withholding for a nonresident alien) to the IRS
• Can you fax your tax return to the IRS?
• Fax your CP2000 response to the IRS
• Fax your CP06 documents (premium tax credit) to the IRS