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SESK: Stuff Everyone Should Know · sesk.info/biz-form-2553-s-election

Which IRS form does a corporation file to become an S corporation?

Form 2553, Election by a Small Business Corporation.

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  1. Form 1120
  2. Form 2553 ✔
  3. Form W-9

Why: A corporation, or an entity eligible to be treated as one like an LLC, files Form 2553 to elect S corporation status. All shareholders must sign their consent.

Huh, didn't know that: Registering with your state does not make you an S corp; the S election is made with the IRS.

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Why did every shareholder bring a pen? Form 2553 needed the whole cast to sign.
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References

Answer: Form 2553. A corporation, or an entity eligible to be treated as one like an LLC, files Form 2553 to elect S corporation status. All shareholders must sign their consent.

  1. IRS: S corporations www.irs.gov/businesses/small-businesses-self-employed/s-corporations
    the corporation must submit Form 2553, Election by a Small Business Corporation signed by all the shareholders.
    Checked 2026-10-11.

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Starting and Running a BusinessAn LLC wants to be taxed as an S corporation. Must it file Form 8832 first?Starting and Running a BusinessTo be an S corp for this tax year, file Form 2553 within how long after the year starts?Starting and Running a BusinessDoes every state honor the federal S corporation election?

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