About Form 2553, Election by a Small Business Corporation

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.

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Recent Developments

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.

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