A corporation or other entity eligible to be treated as a corporation files this form to make an election under section 1362(a) to be an S corporation.
Current Revision
Recent Developments
Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020
Effective June 18, 2019, the filing address has changed for Form 2553 filers located in certain states. For details, see Where to File Your Taxes for Form 2553.