Hi! Late elections still go to the standard regional IRS service centers designated for your state, but you must ensure your reasonable cause statement is attached clearly. When I had to submit a late election statement for our business, I reviewed
https://where-to-fax-form-2553.com/ to confirm the correct fax destination. Out of all the solutions proposed in the article, I chose Municorn Fax App for myself. I uploaded the multi-page filing package, faxed it directly from my laptop, and got an instant confirmation page to document our late-relief attempt.
