The form that elects S corporation tax treatment for a corporation or LLC.
The election is due within two months and 15 days of the start of the tax year it should apply to, and all shareholders must sign. Late election relief is widely available under Revenue Procedure 2013-30 when the business has acted like an S corporation all along.
No. An LLC can elect S corporation tax treatment directly on Form 2553 without changing its legal structure.
Last reviewed September 10, 2026. Tax rules change; confirm current law before acting.
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