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What this notice is about
We've accepted your S Corporation election per Form 2553, Election by a Small Business Corporation.
What you need to do
- Keep this S corporation approval letter (CP261 Notice), in your permanent records.
- Timely file Form 1120-S, U.S. Income Tax Return for an S Corporation PDF, reporting income/loss for the S corporation including Schedules K-1 (1120-S), Shareholder's Share of Income, Deductions, Credits, etc. PDF, for all shareholders.
- Timely file all employment tax returns.
You may want to
If your address changes, submit Form 8822-B, Change of Address or Responsible Party – Business PDF, to ensure our records remain correct.
Frequently asked questions
You did not timely file Form 2553 PDF for the effective date requested.
Relief may be available through Revenue Procedure 2013-30 within late election relief.
The instructions for requesting a PLR are in the first Internal Revenue Bulletin of each calendar year.
Links that you may find useful
- S corporations
- Form 1120-S, U.S. Income Tax Return for an S Corporation
- S corporation compensation and medical insurance issues
- S corporation employees, shareholders and corporate officers
- S corporation stock and debt basis
- Special rules for health insurance costs of 2-percent shareholder-employees (IRB 2008-2, Notice 2008-1)
- Publication 542, Corporations PDF
More information on S corporations formed as a limited liability company (LLC)
Need help?
- You can authorize someone to contact the IRS on your behalf.
- See if you qualify for help from a Low Income Taxpayer Clinic.
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If you can’t find what you need online, call the IRS number at the top of your notice or letter.