Where to mail form 2553
Form 2553, Election by a Small Business Corporation, is filed with the Internal Revenue Service (IRS) to elect to be treated as an S corporation. Here are the mailing instructions:
Where to Mail:
You can mail the completed Form 2553 to the following address:
Internal Revenue Service Attn: S Corporation Processing 1111 Constitution Ave NW Washington, DC 20224-0024
When to Mail:
File Form 2553 within 75 days of the date of the corporation's incorporation or within 75 days of the date of the election, whichever is later. If you're filing for a prior year, you can file it up to 3 years and 3 months after the due date of the tax return for that year.
Additional Tips:
- Make sure to sign the form and include the required information, such as the corporation's name, address, and taxpayer identification number (TIN).
- If you're filing electronically, you can use the IRS's Electronic Filing System (EFS) or a tax preparation software that offers e-filing capabilities.
- Keep a copy of the filed form for your records.
- If you're filing for a prior year, you may need to attach a statement explaining the reason for the late filing.
Remember to check the IRS website for any updates or changes to the mailing address or filing requirements.