How to File IRS Form 2553: S-Corp Election

IRS Form 2553 is used for gaining recognition under Subcahpter S of the federal tax code.

For Federal Taxes

To elect S-Corp treatment for your federal tax return:

Submit to:
Internal Revenue Service
Form 2553: Election by a Small Business Corporation
Instructions for Form 2553
Filing Method:
Mail or fax
~16 hours (IRS estimate)
Within 60 days (add 90 days if box Q1 is checked)
  • File within 75 days of formation for the election to take effect from the date of formation.
  • You will receive acknowledgment and approval from the IRS. If not, follow-up with the Service Center where Form 2553 was filed.

For State Taxes

To obtain S-Corp tax treatment for state taxes, you may need to file additional documents with your state department of revenue or other taxation authority.