Form 2553 (Rev. December 2017) - Internal Revenue Service Attach to Form 2553 a statement describing the relevant facts and circumstances and, if applicable, the gross receipts from sales and services necessary to establish a business purpose See the instructions for details regarding the gross receipts from sales and services
Free IRS Form 2553 - PDF – eForms Filing this form does not change the structure of a company; instead, it allows the business to file taxes as an S corporation regardless of the default classification assigned by the IRS
About Form 2553, Election by a Small Business Corporation Form 2553 is used by qualifying small business corporations and limited liability companies to make the election prescribed by Sec 1362 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
Instructions for Form 2553 (12 2020) - Internal Revenue Service Instructions for Form 2553 (12 2020) (For use with the December 2017 revision of Form 2553, Election by a Small Business Corporation) Section references are to the Internal Revenue Code unless otherwise noted
S corporations - Internal Revenue Service In order to become an S corporation, the corporation must submit Form 2553, Election by a Small Business Corporation signed by all the shareholders See the Instructions for Form 2553 PDF for all required information and to determine where to file the form