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 CP264 Notice

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. Be sure to include all required statements.

You may want to

File a new, complete, and timely Form 2553.

Answers to common 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.

Printable samples of this notice (PDF)

How to get help