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About Form 2553, Election by a Small Business Corporation Form 2553 is used by qualifying small business corporations and limited liability companies to make the election prescribed by Sec 1362 A corporation or other entity eligible to be treated as a corporation files this form to make an election under section 1362 (a) to be an S corporation
IRS Form 2553 Instructions for Filing: A Step-by-Step Guide The Internal Revenue Service Form 2553 is used by eligible small businesses to elect S Corporation status for federal tax purposes By default, corporations and LLCs are taxed either as C corporations or sole proprietorships, depending on how they’re set up
Free IRS Form 2553 - PDF – eForms Filing this form does not change the structure of a company; instead, it allows the business to file taxes as an S corporation regardless of the default classification assigned by the IRS
How to Fill Out Form 2553 (w Examples) + FAQs Form 2553 is the IRS election form for S-Corp status, used to tell the IRS that your eligible corporation or LLC should be taxed as an S corporation (pass-through entity)
What is IRS Form 2553? 2025 2026 - National Tax Reports However, filing Form 2553 involves understanding eligibility requirements and deadlines It also requires knowing where to file or fax the form, and how to confirm if it was approved
What is IRS Form 2553? - Bench Accounting To become an S corporation (or S corp), you’re going to need to know all about IRS Form 2553 Read on for our overview and the instructions to fill out form 2553