Form 2553 elects S-corporation treatment, and unlike most tax paperwork it has a hard deadline that no amount of good intentions extends: 2 months and 15 days after the start of the tax year the election should take effect.
That deadline is why people fax it. This page gives the verified numbers to fax Form 2553, the deadline mechanics, and what to do if you have already missed it.
Table of Contents
- Fax numbers by state
- The deadline, precisely
- Shareholder consent
- If you missed the deadline
- Frequently asked questions
Fax numbers by state
From the current IRS instructions for Form 2553, checked August 2026. The grouping is by your principal business location — note that it does not match the state groupings used for Form 2848.
| Principal business location | Fax number |
|---|---|
| Connecticut, Delaware, DC, 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 | 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 | 855-214-7520 |
Worth repeating because it catches people: these are different numbers from the CAF unit lines used for Form 2848. Faxing an S-corp election to the CAF unit sends it to a team that does not process elections.
The deadline, precisely
The election must be filed:
- No more than 2 months and 15 days after the beginning of the tax year the election takes effect, or
- At any time during the tax year preceding the tax year it takes effect.
The IRS defines the two-month period carefully: it begins on the day of the month the tax year begins, and ends with the close of the day before the numerically corresponding day of the second calendar month following.
For a calendar-year business electing for the current year, that lands on 15 March. For a business that started mid-year, count from the day operations began, not from January.
This is also why a new entity often files Form 2553 within weeks of getting its EIN. If you are still at the EIN stage, Form SS-4 has its own fax numbers.
Shareholder consent
Every shareholder at the time of the election must consent, in writing, on the form. This is not a formality the IRS overlooks — an election missing a signature is not a valid election.
Two practical traps:
- Spouses in community property states. Both spouses generally need to consent when stock is community property, even if only one is named as the shareholder.
- Shareholders who joined mid-year. Anyone who held stock at any point during the portion of the year before the election takes effect may need to consent. Check the instructions against your cap table rather than assuming the current roster is enough.
Signatures must be handwritten. As with other faxed IRS forms, sign in dark ink so the signature survives a black-and-white, low-resolution transmission.
If you missed the deadline
Missing the date does not necessarily cost you the election. The IRS provides relief for late S-corporation elections where there was reasonable cause for the delay.
The mechanics: you file the same Form 2553, with a statement explaining why it was late attached. If the relief request is granted, the election is treated as though it had been filed on time.
What counts as reasonable cause is fact-specific, and this is a point where an accountant earns their fee — the explanation you attach materially affects the outcome. If you are engaging one to deal with the IRS on your behalf, they will need Form 2848 on file.
Keep your fax confirmation either way. When an election's timing is the whole question, the timestamp showing when you transmitted is the document that matters.
The IRS responds to an accepted election with a determination notice, typically CP261. Until it arrives, your confirmation is the only evidence you filed.
For the broader picture of what the IRS takes by fax, see faxing documents to the IRS. Sending it online costs $2.99 with no subscription and timestamps the delivery automatically.
Frequently asked questions
Where do I fax Form 2553?
855-887-7734 if your principal business is in Connecticut, Delaware, DC, 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, or Wisconsin. Otherwise 855-214-7520.
What is the deadline for filing Form 2553?
No more than 2 months and 15 days after the beginning of the tax year the election is to take effect, or at any time during the preceding tax year. For a calendar-year business electing for the current year, that is generally 15 March.
What happens if I miss the Form 2553 deadline?
The IRS provides relief for late elections where there was reasonable cause. You file the same Form 2553 with a statement explaining the reason for the delay, and the election can be treated as timely if the request is granted.
Do all shareholders have to sign Form 2553?
Yes. Every shareholder at the time of the election must consent, and their consent is part of the form. An election missing a shareholder's signature is not valid.
How do I know the IRS accepted my S-corp election?
The IRS sends a determination — typically a CP261 notice — accepting or denying the election. Keep your fax confirmation until it arrives, since the confirmation is what establishes your filing date if the notice is delayed.