Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Understanding Your CP261 Notice

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

What you need to 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 Revenue Procedure 2013-30 within Late Election Relief.

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 2017-1 (PDF)

Links that you may find useful

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

Printable samples of this notice (PDF)

How to get help