Form 2553, Election by a Small Business Corporation, can't be filed electronically. The form instructions state that the corporation needs to mail or fax the original copy of the form to the IRS. Refer to the IRS Instructions for Form 2553 for more information.
You may attach Form 2553 to the corporation tax return, in PDF format, and submit it with the electronic tax return. However, we recommend contacting the IRS to make sure they'llx accept Form 2553 in this manner, in place of mailing or faxing the form as they currently require.
If you elect to attach Form 2553 in PDF format to the corporation return, select the Other type and manually enter a Description for the attachment (for example, "Form 2553" would suffice).
If you need assistance with attaching a PDF document to a business return, refer to this article.
