Where to mail s corp revocation letter

When revoking an S corporation election, you'll need to file a revocation letter with the Internal Revenue Service (IRS) and also notify the state where your corporation is incorporated. Here's where to mail the S corporation revocation letter:

IRS:

• Mail the revocation letter to:
  • Internal Revenue Service
  • Attn: S Corporation Revocation
  • P.O. Box 802552
  • Dallas, TX 75380-2552

State:

• Mail the revocation letter to the Secretary of State or the Department of State in the state where your corporation is incorporated. You can find the contact information for your state's Secretary of State or Department of State by searching online or checking the National Association of Secretaries of State website.

Example:

• If your corporation is incorporated in California, you would mail the revocation letter to:
  • California Secretary of State
  • Attn: S Corporation Revocation
  • 1500 11th Street
  • Sacramento, CA 95814

Timing:

• File the revocation letter with the IRS and the state within 60 days of the effective date of the revocation.

Form:

• Use Form 2553, Election by a Small Business Corporation, to revoke your S corporation election. You can download the form from the IRS website or request a copy by calling the IRS at 1-800-829-3676.

Additional Requirements:

• You may need to file additional forms or documents with the state, such as a Certificate of Revocation or a Statement of Revocation.
• Check with your state's Secretary of State or Department of State for specific requirements.

Remember to keep a copy of the revocation letter and any supporting documents for your records.