Understanding Your CP264 Notice


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.

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