IRS Form 2553 · S corporation election
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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.
The Complete Guide to S-Corporation Elections
This post covers everything you need to know about S-Corp elections. The catch is that Texas still treats your S corporation as a taxable entity for franchise tax purposes.
Starting an S-Corp in Florida: Requirements, Deadlines + Election
Florida charges $70 to form a corporation and $125 to form an LLC, and there is no state S election to file. You form the entity, obtain an EIN, then file Form 2553 with the IRS. Florida follows that federal election automatically, though one notification to the Department of Revenue is worth making.
The Complete Guide to Setting Up a Texas S-Corporation Election
Texas charges $300 to form either a corporation or an LLC, and there is no state S election to file. You form the entity, obtain an EIN, then file Form 2553 with the IRS. The catch is that Texas still treats your S corporation as a taxable entity for franchise tax purposes.
California S-Corp Election Guide: Form 2553, Form 100S, and the $800 Tax
California has no S corporation form of its own. You form a corporation or LLC with the Secretary of State, get an EIN, and file Form 2553 with the IRS.
S-Corp Election Deadline for 2026
For a calendar year entity, the S election deadline for 2026 was Monday, March 16. That date has passed, but missing it does not end the conversation. Relief reaches back to January 1, 2026, and a 2027 election can be filed right now.
Convert LLC to S-Corp: Tax Consequences to Consider
Electing S status changes what you file, how you get paid, and which taxes apply to each dollar. Self-employment tax stops running on profit, but a W-2 salary and a separate corporate return start. The savings are real, and so are the costs that offset them.
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.