Instructions for Form 2553 - Introductory Material


Table of Contents

Future Developments

For the latest information about developments related to Form 2553 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form2553.

What's New

New simplified methods for a corporation (entity) to request relief for a late S corporation election, ESBT election, QSST election, or corporate classification election are in effect. See Relief for Late Elections
 


More Online Instructions