Form 2553 (Rev. December 2017): how to file it
Only for a corporation (or an LLC electing to be taxed as one) whose shareholders are all US citizens or residents: every shareholder signs the consent, then it is faxed or mailed to the IRS service center for the business's state, no more than 2 months and 15 days after the start of the tax year the election takes effect.
- Agency
- Internal Revenue Service
- Where it applies
- US federal
- How it's filed
- Paper form, faxed or mailed
- Fee
- Free
The form, line by line
| Line | What goes there |
|---|---|
| Name | Name of the corporation (or the entity electing to be treated as one) |
| Address | Number, street, and room or suite no. |
| Address | City or town, state, and ZIP code |
| A | Employer identification number |
| B | Date incorporated (MM/DD/YYYY) |
| C | State of incorporation |
| D | Since applying for the EIN, has the corporation changed its name or address?Neither / Name / Address / Name and address |
| E | Election is to be effective for the tax year beginning (MM/DD/YYYY) |
| F | Selected tax yearCalendar year / Fiscal year ending: month and day / 52-53-week year ending with reference to December / 52-53-week year ending with reference to: month |
| G | More than 100 shareholders listed, but family members count as one so there are no more than 100?No / Yes |
| H | Name and title of the officer or legal representative the IRS may call |
| H | Telephone number of that officer or representative |
| I | Late election: reasonable cause and the diligent actions taken (one sentence per line), or None |
| Signature | Title of the officer signing |
| J | Shareholder #1: name and address |
| L | Shareholder #1's stock: 'number of shares or percentage, date(s) acquired' |
| N | Shareholder #1's tax year ends (month and day) |
| J | Shareholder #2: name and address, or None |
| L | Shareholder #2's stock: 'number of shares or percentage, date(s) acquired', or None |
| N | Shareholder #2's tax year ends (month and day), or None |
| J | Shareholder #3: name and address, or None |
| L | Shareholder #3's stock: 'number of shares or percentage, date(s) acquired', or None |
| N | Shareholder #3's tax year ends (month and day), or None |
Official links
Checked against the agency's own page.
Every filing links to the agency's own page, and every fact comes from an official form or agency page. Agency requirements change; check the agency's page before you file. How we source and check these guides
Was this page helpful?
Get the plan for your exact address
This guide covers the city. Your exact address decides the county, the health district and the zoning. Placetta maps every filing for it, fills the official forms from your details, adds the deadlines and puts them up for your approval.
- The full list for your address, in filing order
- The official forms, filled line by line
- Renewal and inspection reminders