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.
Effective June 18, 2019, the filing address has changed for Form 2553 filers located in certain states. For details, see Where to File Your Taxes for Form 2553.
Other Items You May Find Useful
Comment on Form 2553
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.