Can i mail form 2553 to the irs
Form 2553, Election by a Small Business Corporation, is a form used to elect to be treated as an S corporation for tax purposes. While you can submit the form to the IRS, there are specific requirements and guidelines you should follow:
Mailing the form:
You can mail the completed Form 2553 to the IRS at the following address:
Internal Revenue Service Attn: S Corporation Processing 1111 Constitution Ave NW Washington, DC 20224-0024
Important:
- File timely: File the form within 75 days of the date of incorporation or within 75 days of the date of the election, whichever is later.
- Sign and date: Ensure the form is signed and dated by the authorized representative of the corporation.
- Accompanying documents: You may need to attach additional documents, such as a copy of the articles of incorporation or bylaws, to support your election.
- Payment: If you're filing the form with a payment, make sure to include the payment with the form. You can pay by check or money order made payable to the "United States Treasury."
- Electronic filing: While you can mail the form, the IRS encourages electronic filing through the Electronic Federal Tax Payment System (EFTPS) or through a tax professional.
Additional tips:
- Keep a copy of the filed form for your records.
- Verify the IRS has received your form by checking the IRS website or contacting the IRS directly.
- If you're filing for a prior year, you may need to file Form 2553 with the IRS by the 15th day of the 3rd month following the end of the tax year (e.g., March 15th for a calendar year corporation).
Remember to carefully review the instructions and guidelines provided with Form 2553 to ensure you're meeting all the requirements for filing. If you're unsure about any aspect of the process, consider consulting with a tax professional or the IRS directly.