Instructions For Form 2553 (Rev. December 2007) Election By A Small
2553 S Corporation Application Form. When a business is registered as a corporation with the irs, it is formed as a c corp by default. Web you may file form 2553 at any time beforethe tax year that the election will take place.
Instructions For Form 2553 (Rev. December 2007) Election By A Small
The form should be filed before the 16th day of the third month of the corporation's tax year, or before the 15th day of the second month of a tax year if the tax year is 2½ months or less. When a business is registered as a corporation with the irs, it is formed as a c corp by default. Web form 2553 part i election information (continued) note: Web form 2553 is used by qualifying small business corporations and limited liability companies to make the election prescribed by sec. See the instructions for form 2553 pdf for all required information and to determine where to file the form. A corporation that meets requirements (1) through (4) must also be able to provide statements from all shareholders who were shareholders during the period between the date entered on line e of form 2553 and the date the completed form 2553. If you need more rows, use additional copies of page 2. However, please do not complete this form now, as your session will time out. To elect s corporation status in the current tax year, you must file form 2553 no later than 2 months and 15 days after the beginning of the taxable year. Treasury internal revenue service the corporation may either send or fax this form to the irs.
To view this form, click here: Web in order to become an s corporation, the corporation must submit form 2553, election by a small business corporation signed by all the shareholders. December 2002) (under section 1362 of the internal revenue code) omb no. Treasury internal revenue service the corporation may either send or fax this form to the irs. Web form 2553 will be filed within 3 years and 75 days of the date entered on line e of form 2553; Download the instructions for this form here: However, please do not complete this form now, as your session will time out. (see instructions) shareholder’s consent statement Web 2553 election by a small business corporation (rev. A corporation that meets requirements (1) through (4) must also be able to provide statements from all shareholders who were shareholders during the period between the date entered on line e of form 2553 and the date the completed form 2553. Web form 2553, election by a small business corporation, is an internal revenue service form that can be filed by a business to elect to be registered as an s corporation rather than a c corporation.
