Where you send your form depends on what state your principal place of business is located in. State Set 1: Connecticut, Delaware, District of Columbia, 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 Form 2553 Mailing Address Department of the Treasury Internal Revenue Service Kansas City, MO 64999 Form 2553 Fax Number 855-887-7734 State Set 2:  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 Form 2553 Mailing Address Department of the Treasury Internal Revenue Service Ogden, UT 84201 Form 2553 Fax Number 855-214-7520