Gov't Forms & Instructions
- Current version Form 2553
- Current version Form 2553 instructions
- Draft of next version Form 2553
- Draft of next version Form 2553 instructions
When filing Form 2553 for a late S corporation election, the corporation (or other entity eligible to elect to be treated as a corporation) must enter in the top margin of the first page of Form 2553 “FILED PURSUANT TO REV. PROC. 2013-30.”
Also, if the late election is made by attaching Form 2553 to Form 1120-S, the corporation (or other entity eligible to elect to be treated as a corporation) must enter in the top margin of the first page of Form 1120-S “INCLUDES LATE ELECTION(S) FILED PURSUANT TO REV. PROC. 2013-30.”
A corporation (or other entity eligible to elect to be treated as a corporation) must use Form 2553 to make an election under section 1362(a) to be an S corporation. An entity eligible to elect to be treated as a corporation that meets certain tests will be treated as a corporation as of the effective date of the S corporation election and doesn’t need to file Form 8832, Entity Classification Election.