About Online 2553.

Form 2553 looks short. In practice it is unforgiving: the requested effective date has to line up with the tax year, every shareholder has to consent in writing, the fiscal year question in Part II trips up businesses that don't want a December year end, and the completed form has to reach the correct IRS service center by mail or fax — it cannot be e-filed on its own.

Online 2553 exists to make that process legible. Our guides explain the deadline, the eligibility requirements, each part of the form, where to send it, and what to do when the deadline has already passed and you need late election relief under Rev. Proc. 2013-30.

We are an independent service. We are not the IRS, we are not affiliated with or authorized by the IRS, and we are not a law firm or an accounting firm. Where your situation turns on a judgment call — reasonable compensation, a fiscal year request, an entity that may not be eligible — you should confirm it with a qualified tax professional before filing.