Where do you send form 2553?

Form 2553, "Election by a Small Business Corporation," should be sent to the appropriate address specified in the form's instructions, depending on the state of the corporation's principal office. If you are mailing it to the IRS, you typically send it to the address listed for your specific state, which can be found on the IRS website or in the form instructions. It's important to ensure that the form is submitted within the required timeframe to ensure your election is recognized.