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  1. 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 …

  2. 2553 Form (Under section 1362 of the Internal Revenue Code) (Rev. December 2017) (Including a late election filed pursuant to Rev. Proc. 2013-30) OMB No. 1545-0123 Department of the Treasury You …

  3. (Rev. December 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.

  4. Instructions for Form 2553 (12/2020) - Internal Revenue Service

    Jan 12, 2021 · 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 …

  5. 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 …

  6. Forms & instructions | Internal Revenue Service

    Mar 12, 2026 · Access IRS forms, instructions and publications in electronic and print media.

  7. Filing requirements for filing status change | Internal Revenue Service

    Jan 8, 2026 · Required form to be filed to change filing status: Form 2553, Election by a Small Business Corporation PDF (See the Instructions for Form 2553 PDF for all required information) Form 2553 is …

  8. Internal Revenue Service | An official website of the United States ...

    Pay your taxes. Get your refund status. Find IRS forms and answers to tax questions. We help you understand and meet your federal tax responsibilities.

  9. Where to file your taxes (for Form 2553) - Internal Revenue Service

    Find mailing addresses by state and date for filing Form 2553.

  10. 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 …