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.
How to get help
- Call the 800, 866 or 888 number listed on the top right corner of your notice.
- Authorize someone (such as an accountant) to contact the IRS on your behalf using Form 2848, Power of Attorney and Declaration of Representative (PDF)
- See if you qualify for help from a Low Income Taxpayer Clinic.