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Understanding Your CP264 Notice

CP264 is the notice for denial of Form 2553, Election by a Small Business Corporation.

What you need to do

If you want to be treated as a Small Business Corporation, file a new and complete Form 2553. Be sure to include all required statements.

You may want to

Seek professional assistance

Answers to Common Questions

Q. Is there a waiting period before I can re-submit a new Form 2553?

A. No, a newly prepared, complete, and timely Form 2553 can be filed at any time.

Q. How can I find out why my Form 2553 was rejected?

A. Your denied Form 2553 will arrive in a separate envelope. Examine the form to see if it is complete; if not, this may be the reason.



Page Last Reviewed or Updated: 27-Mar-2015

Printable samples of this notice (PDF)



How to get help

  • Call the 1-800, 1-866 or 1-888 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.