Fill out Form 2553 online

Who uses Form 2553

• Domestic corporations that want to be taxed as an S corporation
• Domestic LLCs and other entities eligible to elect to be treated as a corporation that want S corporation status
• Corporations asking for relief for a late S corporation election under Rev. Proc. 2013-30
• Shareholders, who sign the consent statement in column K
• Income beneficiaries of a qualified subchapter S trust (QSST) making the trust election in Part III

Before you start

• Check that the corporation meets every test under Who May Elect in the instructions, such as no more than 100 shareholders, only allowed types of shareholders and one class of stock
• The corporation's exact legal name as shown in its charter or other formation document, and its mailing address
• The employer identification number (EIN), the date incorporated and the state of incorporation
• The date the election should take effect and the tax year the corporation will use
• For each shareholder: name, address, SSN or EIN, shares or ownership percentage, dates acquired and the month and day their tax year ends
• If the election is late: an explanation of the reasonable cause and of the steps taken to correct the mistake once it was found

How to fill out Form 2553

1. 1

   Part I, name, address and items A to D

   Enter the corporation's true name as stated in its charter or other legal document, and its address. Enter the EIN in item A, the date incorporated in item B and the state of incorporation in item C. Check a box in item D if the name or address changed after the corporation applied for its EIN. A corporation without an EIN must apply for one.

2. 2

   Part I, items E to H

   In item E, enter the date the election is to take effect. For a first tax year in existence, the instructions say to use the earliest of the date the corporation first had shareholders, first had assets or began doing business. In item F, check the tax year: calendar year, fiscal year, or a 52-53-week year; if you check box (2) or (4), complete Part II. Check item G only if more than 100 shareholders are listed and treating family members as one shareholder brings the count to 100 or fewer. In item H, give the name, title and phone number of the officer or legal representative the IRS may call.

3. 3

   Part I, item I and the officer's signature

   Complete item I only if the election is filed late: it is a declaration of reasonable cause, followed by your explanation of why the election was late and what was done to correct it. The explanation can also go on an attached statement. Then an authorized officer, such as the president, vice president, treasurer or another officer allowed to sign, signs, enters their title and dates page 1.

4. 4

   Part I continued on page 2, columns J to N (shareholders)

   List the name and address of each shareholder or former shareholder who must consent (column J). Each one signs and dates the consent statement in column K, or a separate consent statement attached to the form. In column L, enter the number of shares or the percentage of ownership and the dates acquired; enter -0- for a former shareholder. Enter the SSN of each individual or the EIN of each estate, qualified trust or exempt organization in column M, and the month and day each shareholder's tax year ends in column N. Use more copies of page 2 if you need more rows.

5. 5

   Part II, selection of fiscal tax year

   Complete Part II only if you checked box (2) or (4) in item F. Every corporation using this part completes item O (new, retaining or changing its tax year) and one of items P, Q or R. Item P covers automatic approval of a natural business year or an ownership tax year under Rev. Proc. 2006-46. Item Q is a request based on a business purpose, with an optional back-up section 444 election. Item R is a section 444 election, which also needs Form 8716.

6. 6

   Part III, QSST election

   Use Part III only if a trust is to be a qualified subchapter S trust and the corporation's stock was transferred to it on or before the date of the S election. Enter the income beneficiary's and the trust's names, addresses and identification numbers and the transfer date, and the income beneficiary or their legal representative signs. If you make more than one QSST election, use more copies of page 4.

7. 7

   Part IV, late entity classification representations

   Part IV applies only when a late entity classification election was meant to take effect on the same date as a late S corporation election. It lists the representations (lines 1 to 5b) that such a request must include. In item I, the officer declares that these representations are true.

After you fill it out

The election goes to the IRS service center for the state where the corporation's principal business, office or agency is located. The instructions say to send the original, not a photocopy, or to fax it; if you fax it, keep the original with the corporation's permanent records. Check the current mailing address and fax number on the IRS Where to File page for Form 2553. Certain late elections can instead be attached to Form 1120-S, as the instructions explain.

Signing: An authorized corporate officer must sign and date page 1, and each shareholder who must consent signs and dates column K or a separate consent statement; an unsigned Form 2553 is not considered timely filed. The instructions do not say whether an electronic signature is accepted, so follow the IRS instructions for the copy you mail or fax.

Questions about Form 2553

Official information

• About Form 2553 (IRS)
• Instructions for Form 2553
• Where to file Form 2553
• Revoking a Subchapter S election

Page text last reviewed November 7, 2026.

Related forms

• Form 1120-SU.S. Income Tax Return for an S Corporation
• Form 8832Entity Classification Election
• Form SS-4Application for Employer Identification Number
• Schedule ESupplemental Income and Loss