What this notice is about We denied your Form 2553, Election by a Small Business Corporation. What you need to do You don't need to do anything. However, if you want to be treated as a Small Business Corporation, you must file a new and complete Form 2553 PDF. Be sure to include all required statements. You may want to File a new, complete, and timely Form 2553 PDF. Frequently asked questions Is there a waiting period before I can re-submit a new Form 2553? No, you can file a new prepared, complete, and timely Form 2553 at any time. How can I find out why my Form 2553 was rejected? Read your notice carefully. It explains why we could not approve your election. You can also request a copy of your Form 2553 by submitting Form 4506, Request for Copy of Tax Return PDF. There is a required fee. Reference Tools Publication 1, Your Rights as a Taxpayer PDF Form 1120-S, S Corporation Income Tax PDF Full list of tax forms and instructions Need Help? You can authorize someone to contact the IRS on your behalf. See if you qualify for help from a Low Income Taxpayer Clinic. If you can’t find what you need online, call the IRS number at the top of your notice or letter.