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.


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