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Understanding Your CP261 Notice

CP261 is the approval notice for Form 2553, Election by a Small Business Corporation.

What you must do

You may want to

Answers to common questions

Why is the effective date of the election different from what I submitted on Form 2553, Election by a Small Business Corporation (.pdf)?
You did not timely file Form 2553 for the effective date requested.

Can I have the effective date changed?
Relief may be available through the following revenue procedure:

How do I request a private letter ruling (PLR)?
The instructions for requesting a PLR are in the first Internal Revenue Bulletin of each calendar year. See IRB 2015-1 (.pdf)

Links that you may find useful

For more information on S corporations formed as a Limited Liability Company (LLC):

Page Last Reviewed or Updated: 06-Dec-2016

Printable samples of this notice (PDF)



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