Fill and sign Form 2553 online
Elects for a corporation or eligible LLC to be taxed as an S corporation.
Form 2553 at a glance
- Official name
- Election by a Small Business Corporation
- Issued by
- IRS
- Country
- United States
- Category
- Business and companies
- Language
- English
- Who uses it
- Small corporations and LLCs and their shareholders.
- Signature
Check with the recipient
Not stated whether an electronic signature is accepted. An authorized officer must sign and date the form, and each shareholder must consent by signing in column K or on an attached statement. An unsigned form is not treated as filed on time.
- Instructions
- Official IRS page
Form 2553 is how an eligible corporation, or an LLC that can be taxed as a corporation, elects to be taxed as an S corporation. It must be signed by an officer and consented to by every shareholder. Open the official form from irs.gov in BunnyDoc's free Sign PDF tool straight from this page, type into its fillable fields, add your signature and date, and download it. Everything runs in your browser, so the PDF never leaves your device.
How to fill in and sign Form 2553
Open the current form
Use the button on this page to open f2553.pdf from irs.gov in Sign PDF, and keep the IRS instructions open for the deadline rules.
Complete Part I: the corporation
Enter the name, address and EIN, the date and state of incorporation, the date the election should take effect (item E) and the tax year you are choosing (item F).
Get every shareholder's consent (columns J to N)
List each shareholder with their address, shares or percentage owned, date acquired, TIN and tax year end. Each shareholder signs and dates in column K, or on an attached consent statement.
Sign as an officer
An authorized officer, such as the president, vice president or treasurer, signs and dates Part I. An unsigned form is not considered filed on time.
Complete Parts II to IV only if they apply
Part II is for requesting a fiscal tax year, Part III for a qualified subchapter S trust (QSST) election, and Part IV for certain late entity classification elections filed together with a late S election.
File it with the IRS
Mail the original or fax it to the IRS service center for your principal business location, as listed in the instructions. Keep proof of filing, such as a certified mail receipt.
What you need before you start
- The corporation's legal name, address and EIN. If you do not have an EIN yet, get one first with Form SS-4.
- The date and state of incorporation, and the effective date you want.
- Each shareholder's name, address, ownership, date acquired and SSN or EIN.
- Every shareholder available to sign the consent.
- The Form 2553 instructions.
When is Form 2553 due?
The IRS instructions say to file no more than 2 months and 15 days after the start of the tax year the election is to take effect, or at any time during the tax year before it. If you miss the deadline, relief may be available when there was reasonable cause; late requests generally have to be made within 3 years and 75 days of the intended effective date, with "FILED PURSUANT TO REV. PROC. 2013-30" written at the top of page 1.
Common mistakes
- Missing a shareholder's consent, including a spouse with a community property interest.
- No officer signature, which means the form is not treated as filed on time.
- Filing after the 2 months and 15 days window without asking for late election relief.
- Sending a photocopy by mail; the instructions ask for the original, or a fax.
Form 2553: frequently asked questions
What is the deadline for Form 2553?
No more than 2 months and 15 days after the start of the tax year the election is to take effect, or any time in the previous tax year. Late election relief may be available.
Where do I send Form 2553?
Mail or fax it to the IRS service center for the state where the corporation's principal business is located. The addresses and fax numbers are in the instructions.
How long does the IRS take to accept Form 2553?
The IRS generally responds within 60 days. If you have heard nothing after 2 months, the instructions suggest calling 1-800-829-4933.
Do all shareholders have to sign Form 2553?
Yes. Each shareholder must consent, by signing column K or an attached statement, in addition to the officer's signature.
Can I sign Form 2553 electronically?
The IRS instructions do not say whether electronic signatures are accepted on Form 2553. Ask your tax adviser, or print and sign by hand to be safe.
Is BunnyDoc connected to the IRS?
No. BunnyDoc is not affiliated with the IRS. We link to the official form on irs.gov and give you a free tool to fill and sign it in your browser.
BunnyDoc is not affiliated with IRS. Check that the recipient accepts electronic signatures.
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