Internal Revenue Service (IRS) · United States (federal)
Form 2553: Election by a Small Business Corporation
Current revision: Rev. December 2017 (checked on irs.gov, Oct 15, 2026)
Complete IRS Form 2553 (Rev. December 2017) to elect S corporation status. Deadline, shareholder consents, signatures and where to fax or mail it.
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Form
2553
- Issued by
- Internal Revenue Service (IRS)
- Applies in
- United States (federal)
- Edition
- Rev. December 2017
Official source
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What it is
What Form 2553 is for
Form 2553 is how an eligible corporation or LLC elects to be taxed as an S corporation. It must be filed no more than 2 months and 15 days after the start of the tax year the election takes effect (or any time in the year before), and every shareholder must consent. The IRS's current revision is December 2017, used with instructions revised December 2020.
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Who files it
- Corporations electing S corporation status
- LLCs electing to be taxed as an S corporation (the election also covers corporate classification)
- Shareholders and their spouses in community property states, who must sign consents
- Entities requesting late-election relief
What you need
- Entity's legal name, EIN and address
- Date and state of incorporation or organization
- Effective date of the election and selected tax year
- Each shareholder's name, address, shares or ownership percentage, date acquired and SSN or EIN
- Signature of an officer and consent signatures of all shareholders
- Reasonable-cause statement if the election is late
Line by line
How to fill out Form 2553
- 1
Part I header (A–D)
Enter the name and address, EIN, date and state of incorporation, and check boxes for any name or address changes since applying for the EIN.
- 2
Items E–F — Effective date and tax year
Enter the date the election should take effect and check the tax year; most S corporations use the calendar year.
- 3
Items G–H
Check G if more than 100 shareholders are listed and you are treating members of a family as one shareholder, and name an officer or legal representative the IRS may call (H).
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Items J–N — Shareholders
List each shareholder, their ownership, the date acquired, their TIN and tax year end. Each must sign the consent statement in column K, and more rows can be added with copies of page 2.
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Officer signature
An authorized officer signs and dates the election under penalties of perjury.
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Item I — Late election
If you're past the deadline, item I is where you declare reasonable cause and explain why the election is late, as described in the instructions.
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Parts II–IV
Complete Part II only for a fiscal tax year, and Parts III–IV only for qualified subchapter S trust or electing small business trust elections.
Where to send it
Generally send the original (no photocopies) or fax it to the IRS service center listed for the state where the entity's principal business, office or agency is located. The address and fax table is in the instructions: https://www.irs.gov/pub/irs-pdf/i2553.pdf. The IRS sends an acceptance letter, usually within 60 days.
Filing rules change. Confirm the address or portal on irs.gov before you send.
Form 2553: questions people ask
What is the deadline?
No more than 2 months and 15 days after the beginning of the tax year the election is to take effect, or at any time during the preceding tax year. Late elections may qualify for relief with reasonable cause.
Do all shareholders have to sign?
Yes. Every shareholder at the time of the election — and in some cases former shareholders and spouses with community property interests — must consent in column K or on an attached statement.
Can we sign electronically?
The Form 2553 instructions don't describe an electronic signature option for paper or fax filing. Unless the IRS tells you otherwise, print the completed form and have each signer sign by hand before faxing or mailing it.
Is the 2017 revision really current?
Yes. As of our review, the IRS's About Form 2553 page still links the December 2017 revision, and the instructions were last revised in December 2020.
Does an LLC also need Form 8832?
Usually not. An eligible LLC that files a timely Form 2553 is treated as also electing to be classified as an association taxable as a corporation.