Understanding your CP261 notice


What this notice is about

We've accepted your S Corporation election per Form 2553, Election by a Small Business Corporation.

What you need to do

You may want to

If your address changes, submit Form 8822-B, Change of Address or Responsible Party – BusinessPDF, to ensure our records remain correct.

Frequently asked questions

Relief may be available through Revenue Procedure 2013-30 within Late Election Relief.

The instructions for requesting a PLR are in the first Internal Revenue Bulletin of each calendar year.

Links that you may find useful

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

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