SESKStuff Everyone Should Know
SESK: Stuff Everyone Should Know · sesk.info/biz-llc-s-corp-election

An LLC wants to be taxed as an S corporation. Must it file Form 8832 first?

No. Filing Form 2553 alone is enough.

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  1. Yes, 8832 must come first
  2. No, Form 2553 alone is enough ✔
  3. No, it just checks a box on its return

Why: IRS Publication 3402 says an LLC electing S corporation status does not have to file Form 8832 first. Filing Form 2553 counts as electing corporate classification too.

Huh, didn't know that: This is how many owners get an "LLC taxed as an S corp", which is a legal LLC with S corporation taxes.

The dad joke
Why did the LLC skip a form? It found a 2553-for-1 deal.
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References

Answer: No, Form 2553 alone is enough. IRS Publication 3402 says an LLC electing S corporation status does not have to file Form 8832 first. Filing Form 2553 counts as electing corporate classification too.

  1. IRS Publication 3402, Taxation of Limited Liability Companies www.irs.gov/publications/p3402
    An LLC electing classification as an S corporation isn't required to file Form 8832 to elect classification as a corporation before filing Form 2553.
    Checked 2026-10-11.

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