Fill Form 2553 online
Election by a Small Business Corporation
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Form 2553 in short
Form 2553 is how an eligible corporation, or an LLC that can be taxed as a corporation, elects to be taxed as an S corporation. Every shareholder must sign a consent and an officer signs the election. It is filed by mail or fax with the IRS, not with your tax return.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | Rev. December 2017 (checked 2026-10-25) |
| Who fills it in | A domestic corporation, or a domestic entity eligible to elect to be treated as a corporation (such as an LLC), that meets the S corporation tests: no more than 100 shareholders, only allowed shareholders (individuals, estates, certain trusts and certain exempt organizations), no nonresident alien shareholders, and only one class of stock. |
| Who receives it | The IRS service center in Kansas City or Ogden, based on where the corporation's principal business, office or agency is located. |
| Where to send it | Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999, fax 855-887-7734. Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201, fax 855-214-7520. |
| Deadline | No more than 2 months and 15 days after the beginning of the tax year the election is to take effect, or at any time during the tax year before it. If you miss it, late election relief under Rev. Proc. 2013-30 may be available if filed within 3 years and 75 days of the effective date in item E and there was reasonable cause. |
| Fee | No fee to file the election. A user fee applies only if you check box Q1 in Part II to request a fiscal year based on business purpose. The instructions list it as $6,200, subject to change, and say not to pay it with Form 2553. |
| Official links | Official page · Official PDF · Official instructions |
How to fill out Form 2553, line by line
| Part I, top | Name and address Enter the corporation's exact legal name and address as the IRS has them for its EIN. |
| Item A | Employer identification number The corporation's EIN. Get one first with Form SS-4 or online if you do not have one. |
| Items B and C | Date and state of incorporation When and where the corporation or LLC was formed. |
| Item D | Name or address change Check if the name or address changed after you applied for the EIN. |
| Item E | Effective date of election The first day of the tax year the S election should cover. A new entity usually enters the earliest of the date it first had shareholders, first had assets, or began doing business. |
| Item F | Selected tax year Most S corporations check box 1 for a calendar year. If you choose a fiscal year (box 2 or 4), you also complete Part II. |
| Item G | More than 100 shareholders Check only if more than 100 shareholders are listed but treating family members as one shareholder brings the count to 100 or fewer. |
| Item H | Contact officer and phone Name, title and phone number of the officer or legal representative the IRS can call with questions. |
| Item I | Late election explanation Only for late elections. Explain the reasonable cause for filing late and what you did to fix it once discovered. |
| Signature | Signature of officer An officer authorized to sign for the corporation signs, adds a title and dates the form. |
| Item J | Shareholder name and address List every shareholder, and any former shareholder required to consent. Use extra copies of page 2 if you need more rows. |
| Item K | Shareholder's consent statement Each shareholder signs and dates. If spouses have a community interest in the stock, both must consent. A consent cannot be withdrawn once a valid election is made. |
| Item L | Stock owned or percentage Number of shares or ownership percentage for each shareholder and the date acquired. |
| Item M | SSN or EIN Taxpayer identification number of each shareholder. |
| Item N | Shareholder's tax year ends Month and day each shareholder's tax year ends. For most individuals this is 12/31. |
| Part II | Selection of fiscal tax year Only if you chose a fiscal year in item F. Complete item O and one of items P, Q or R. |
| Part III | QSST election Only if a trust holds stock and is making a qualified subchapter S trust election at the same time. |
| Part IV | Late corporate classification representations Only for an entity that also needed a late election to be treated as a corporation. It lists statements that must be true to get relief. |
Common mistakes to avoid
- Filing after the 2 months and 15 days window without using the late election relief steps.
- Missing a shareholder consent signature, including a spouse with a community property interest.
- Entering an effective date in item E that does not match when the business started.
- Using a name or EIN that does not match IRS records.
- Choosing a fiscal year in item F without completing Part II.
- Filing Form 8832 as well when an eligible LLC files a timely Form 2553. The instructions say it does not need Form 8832.
- For a late election, forgetting to write FILED PURSUANT TO REV. PROC. 2013-30 at the top of page 1.
- Sending the form to the wrong service center for your state.
Questions about Form 2553
When is the Form 2553 deadline?
No more than 2 months and 15 days after the start of the tax year the election should take effect, or any time in the year before. For a calendar year corporation already in existence, that generally means by March 15 for the election to start January 1.
Can I file Form 2553 online?
The IRS lists mail and fax for Form 2553. The form itself says you can fax it, and the fax number depends on your state.
How do I know the IRS accepted my S corp election?
The IRS notifies the corporation whether the election is accepted. You should generally hear within 60 days. If you have not heard after 2 months (5 months if you checked box Q1), the instructions say to call 1-800-829-4933.
Can an LLC file Form 2553?
Yes, if it is eligible to be treated as a corporation and meets the S corporation tests. An eligible entity that files a timely Form 2553 is treated as a corporation from the effective date and does not need Form 8832.
What if I missed the deadline?
You may qualify for late election relief under Rev. Proc. 2013-30 if you file within 3 years and 75 days of the intended effective date and had reasonable cause. Write FILED PURSUANT TO REV. PROC. 2013-30 at the top and explain the reason in item I.
Does every shareholder have to sign?
Yes. Each shareholder must consent in column K. Spouses with a community interest in the stock both need to consent.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.