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 도움이 필요하다면 귀하를 대신하여 IRS와 연락하도록 누군가에게 권한을 부여할 수 있습니다.(영어). 저소득 납세자 클리닉(LITC)(영어)으로부터 도움을 받을 수 있는지 알아보세요. 온라인에서 필요한 것을 찾을 수 없다면, 통지서서 및 서신의 상단에 IRS 번호로 전화하세요.