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How do you make an S election?
Filing the S election on Form 2553 The S election is made by filing Form 2553. The election form should be prepared, and shareholder consents should be obtained, as soon as possible after deciding to elect S status.
How do I make an S Corp election?
S-Corp election To elect for S-Corp treatment, file Form 2553. You can make this election at the same time you file your taxes by filing Form 1120S, attaching Form 2533 and submitting along with your personal tax return.
How do you do an S Corp election?
If you want to make the S corporation election, you need to file IRS Form 2553, Election by a Small Business Corporation. If you file Form 2553, you do not need to file Form 8832, Entity Classification Election, as you would for a C corporation. You can file your Form 2553 with the IRS online, by fax, or by mail.
How do I get a copy of my S Corp election?
Call the IRS Business and Specialty Tax department at 800-829-4933. Tell the representative that you need a copy of your corporation's Form 2553. Give the representative your company's name, address and Employee Identification Number, as well as your name and position within the company.
When can I switch to an S Corp?
It is important to note that one must convert to an S Corp by March 15 in order to be applicable for the following year, or within 75 days of opening the LLC to be applicable for the year of opening. If you miss this deadline, you may apply for late election relief if you have a valid reason for missing the deadline.
Can you make an S election mid-year?
Enter the first day of the tax year for which you wish the S corporation election to be effective in Line E. The election must begin on the first day of the business tax year. You cannot elect a change in tax filing status mid-year.
What is a reasonable cause for late S Corp election?
Reasonable causes are that your company's president, chief executive officer or similar responsible person neglected to file the election, or your corporation's tax professional or accountant neglected to do so.
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