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Filing a late form 2553: >> http://bit.ly/2eOXXx9 << (download)
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12 Jul 2017 The IRS provides relief for the late filing of Form 2553. Historically, IRS Revenue Procedures 2003-43 and 2004-48 used to be the governing
The IRS consolidates previous guidance for taxpayers making late S File Form 2553 with the corporation's applicable IRS Service Center by either (i)
A late election to be an S corporation and a late entity classification election for the same entity may be available if the entity can show that the failure to file Form 2553 on time was due to reasonable cause. Relief must be requested within 3 years and 75 days of the effective date entered on line E of Form 2553.
2 May 2014 The corporation has reasonable cause for its failure to file timely and Attaching Form 2553 to one of the S-corporation's late filed prior years
2013-30 facilitates the grant of relief to certain late-filing entities. entity failed to qualify as a corporation solely because Form 8832 was not timely filed; and
14 Aug 2013 Example: X Co intended to file a Form 2553 to be treated as an S corporation for 2012, but failed to do so. Assuming X Co. was eligible for S
According to the IRS, corporations electing S corporation status must complete and file Form 2553, Election by a Small Business Corporation, by one of two
A late election to be an S corporation and a late entity classification election for the same entity may be available if the entity can show that the failure to file Form 2553 on time was due to reasonable cause. Relief must be requested within 3 years and 75 days of the effective date entered on line E of Form 2553.
Caution: The procedure described below for filing a late S election for an LLC is somewhat technical, and most business owners will probably want to have.
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