Form 2553, which is used to elect S Corporation status for tax purposes, should be mailed to the appropriate IRS address based on your location. Generally, if you are filing Form 2553 for a corporation located in the United States, you should send it to the following address:
Internal Revenue Service
Attn: S Corporation Election
P.O. Box 1367
Charlotte, NC 28201-1367
For specific cases, like those outside the U.S., refer to the IRS instructions for the form for the correct mailing address.
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