IRS Form 2553, Election by a Small Business Corporation, also known as the S Corporation Election Form, is a form filed with the Internal Revenue Service (IRS) by a corporation in order to elect, under section 1362(a), to be an S corporation. The form is issued by the IRS and was last revised on December 1, 2017.
The original election must be sent or faxed to the IRS Center listed below. If the corporation chooses to file this form by fax, they must keep the original Form 2553 with their permanent records. Corporations may use a fillable IRS Form 2553 that is available below. The IRS provides specific instructions for the form.
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