About Form 2553, Election by a Small Business Corporation

 

A corporation or other entity eligible to be treated as a corporation files this form to make an election under section 1362(a) to be an S corporation.

Current Revision

Recent Developments

Effective June 18, 2019, the filing address has changed for Form 2553 filers located in certain states. For details, see Where to File Your Taxes for Form 2553.

Other Items You May Find Useful

Related

About Form 1120-S, U.S. Income Tax Return for an S Corporation
About Form 1128, Application to Adopt, Change or Retain a Tax Year
About Form 8716, Election to Have a Tax Year Other Than a Required Tax Year
About Form 8832, Entity Classification Election
About Form 8869, Qualified Subchapter S Subsidiary Election
About Form SS-4, Application for Employer Identification Number (EIN)
About Form SS-4 (PR), Application for Employer Identification Number (EIN) (Puerto Rican Version)
About Form 2553, Election by a Small Business Corporation
Page Last Reviewed or Updated: 15-Jan-2025