Table of Contents
For tax years ending on or after December 31, 2007, certain corporations (entities) with reasonable cause for not timely filing
Form 2553 can
request to have the form treated as timely filed by filing Form 2553 as an attachment to Form 1120S, U.S. Income Tax Return
for an S Corporation. An
entry space for an explanation of reasonable cause was added to page 1 of the form. See Relief for Late Elections.
|More Online Instructions|