Form 2553 - Election By A Small Business Corporation
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42553
Election by a Small Business Corporation
Form
(Under section 1362 of the Internal Revenue Code)
(Including a late election filed pursuant to Rev. Proc. 2013-30)
OMB No. 1545-0123
(Rev. December 2017)
You can fax this form to the IRS. See separate instructions.
▶
Department of the Treasury
Go to for instructions and the latest information.
Internal Revenue Service
▶
Note: This election to be an S corporation can be accepted only if all the tests are met under Who May Elect in the instructions, all
shareholders have signed the consent statement, an officer has signed below, and the exact name and address of the corporation
(entity) and other required form information have been provided.
Part I
Election Information
Name (see instructions)
A Employer identification number
Type
Number, street, and room or suite no. If a P.O. box, see instructions.
B Date incorporated
or
Print
C State of incorporation
City or town, state or province, country, and ZIP or foreign postal code
D
Check the applicable box(es) if the corporation (entity), after applying for the EIN shown in A above, changed its
name or
address
E
Election is to be effective for tax year beginning (month, day, year) (see instructions) .
.
.
.
.
.
▶
Caution: A corporation (entity) making the election for its first tax year in existence will usually enter the
beginning date of a short tax year that begins on a date other than January 1.
F
Selected tax year:
(1)
Calendar year
(2)
Fiscal year ending (month and day)
▶
(3)
52-53-week year ending with reference to the month of December
(4)
52-53-week year ending with reference to the month of
▶
If box (2) or (4) is checked, complete Part II.
If more than 100 shareholders are listed for item J (see page 2), check this box if treating members of a family as one
G
shareholder results in no more than 100 shareholders (see test 2 under Who May Elect in the instructions)
▶
H
Name and title of officer or legal representative whom the IRS may call for more information
Telephone number of officer or legal
representative
I
If this S corporation election is being filed late, I declare I had reasonable cause for not filing Form 2553 timely. If this late
election is being made by an entity eligible to elect to be treated as a corporation, I declare I also had reasonable cause for not
filing an entity classification election timely and the representations listed in Part IV are true. See below for my explanation of the
reasons the election or elections were not made on time and a description of my diligent actions to correct the mistake upon its
discovery. See instructions.
Under penalties of perjury, I declare that I have examined this election, including accompanying documents, and, to the best of my
knowledge and belief, the election contains all the relevant facts relating to the election, and such facts are true, correct, and complete.
Sign
Here
Signature of officer
Title
Date
2553
For Paperwork Reduction Act Notice, see separate instructions.
Form
(Rev. 12-2017)
Cat. No. 18629R
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