IRS Form 2553 · S corporation election
File Form 2553 correctly, the first time.
One form stands between your business and S corporation tax treatment — and the IRS rejects it for small mistakes: the wrong effective date, a missing shareholder consent, the wrong service center. Online 2553 walks you through every line.
Independent filing help. Not affiliated with or authorized by the Internal Revenue Service.
2 months + 15 days into the tax year
For a calendar-year business, that's March 15. You can also file any time during the preceding tax year. Miss it, and the election normally takes effect the following year — unless you qualify for late election relief.
See the full deadline rulesWhat filing involves
Three things decide whether the IRS accepts your election
Most rejections and delays trace back to the same handful of errors. Here's what we check.
Confirm you're eligible
A domestic corporation or LLC with 100 or fewer shareholders, only allowable shareholders, and a single class of stock can make the election. We check this before anything is filed.
Pin down the effective date
The effective date drives the deadline and whether late election relief is needed. Getting Part I lines E and F right is where most rejected elections go wrong.
File with the right service center
Form 2553 goes by mail or fax to the IRS center assigned to your state, with every required shareholder consent signed and dated.
Online 2553 provides general information about IRS Form 2553 and the S corporation election. It is not a law firm or an accounting firm, is not authorized by the IRS, and does not provide legal, tax, or accounting advice. Your facts matter — confirm your situation with a qualified tax professional before filing.
Guides
Answers to the questions people actually ask
Plain-English walkthroughs of deadlines, forms, mailing addresses, and late election relief.
Where to File Form 2553: The Complete Guide
Where to file Form 2553 - how to pick the right IRS service center for your state.
S-Corp Election Form: The Ultimate Guide [Step by Step]
A complete walkthrough of the S corporation election form, section by section.
Form 2553 Election: How to File
How to file the Form 2553 election: eligibility, the effective date, shareholder consents, and where the form goes.
Filing Form 2553 Late: How to Mitigate Penalties [IRS Tips + Rules]
Filing Form 2553 late? Here is how late election relief works and how to limit the fallout of a missed deadline.
How to Set up an S Corporation: A Step by Step Guide
How to set up an S corporation, from forming the entity to filing Form 2553 with the IRS.
S-Corporation Tax Benefits: The Ultimate Guide
How S corporation taxation works - pass-through treatment, payroll, and reasonable compensation.
FAQ
Form 2553, in short
The five questions we're asked most often about the S corporation election.
Next step
Ready to file Form 2553?
Send us your details and we'll review your election before it goes to the IRS — deadline, eligibility, and every box on the form.
Online 2553 provides general information about IRS Form 2553 and the S corporation election. It is not a law firm or an accounting firm, is not authorized by the IRS, and does not provide legal, tax, or accounting advice. Your facts matter — confirm your situation with a qualified tax professional before filing.