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Understanding Your CP264 Notice

CP264 is the notice for denial of Form 2553, Election by a Small Business Corporation.

What you need to do

If you want to be treated as a Small Business Corporation, file a new and complete Form 2553. Be sure to include all required statements.

You may want to

Seek professional assistance

Answers to Common Questions

Q. Is there a waiting period before I can re-submit a new Form 2553?

A. No, a newly prepared, complete, and timely Form 2553 can be filed at any time.

Q. How can I find out why my Form 2553 was rejected?

A. Your denied Form 2553 will arrive in a separate envelope. Examine the form to see if it is complete; if not, this may be the reason.



Page Last Reviewed or Updated: 11-Feb-2016

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