NSNexus by State

Form 2553 S-corp election: check your deadline, then get the filled form

Answer a few questions to see whether your LLC or corporation can elect S status, whether you need Form 2553 or Form 8832, and when it is due, including whether a late election still qualifies for relief.

Free check: eligibility, forms and deadline

What kind of business is electing?
Was it organized under US (state) law?

Count a married couple as one.

Is any owner one of these?

Leave all unticked if every owner is a US citizen or resident individual.

Do all owners share profits and liquidation proceeds strictly by ownership %?
Tax year
Should S status start from the entity’s very first day?

Choose yes for a new entity electing for its first tax year.

Defaults to today.

LLC options: Form 8832 and the 60-month rule

Your result

On time: file by March 15, 2027

Effective date (line E)
January 1, 2027
On-time deadline
March 15, 2027
Forms
Form 2553
Part II (fiscal year)
Not needed
See the full explanation

1. Eligibility

  • OK: Eligible on these answers

    The entity passes the domestic, 100-shareholder, eligible-shareholder, one-class-of-stock and ineligible-corporation tests as you answered them. Every shareholder must also sign the consent.

    Sources:Form 2553 instructionsIRC §1361

2. Which forms

  • OK: An LLC files Form 2553 alone

    An eligible entity that timely files Form 2553 and meets the S corporation tests is treated as having elected to be an association taxable as a corporation as of the S election date (Treas. Reg. §301.7701-3(c)(1)(v)(C)). It does not need Form 8832. In columns L, enter each owner’s percentage of ownership instead of a share count.

    Sources:Form 2553 instructionsForm 8832 and instructionsTreas. Reg. §301.7701-3

3. Timing

  • OK: On time: filed during the preceding tax year

    An election can be made at any time during the tax year before the year it takes effect. Filed on October 27, 2026, it is timely for a January 1, 2027 start. The last day for this start date is March 15, 2027.

    Sources:Form 2553 instructionsIRC §1362

4. Tax year

  • OK: Calendar tax year: Part II is not needed

    Check item F box (1). Part II is completed only when box (2) (fiscal year) or box (4) (a 52-53-week year) is checked.

    Sources:Form 2553 instructionsForm 2553

Optional: illustrate the self-employment tax effect

Illustration only, not tax advice. One owner, Social Security and Medicare taxes only, 2026 rates. It ignores income tax, the 0.9% additional Medicare tax, state taxes, payroll costs and the cost of a separate return. The salary must be reasonable for the work you do.

Sources:IRS: Self-employment taxIRS Topic 554IRS Topic 751IRS: S corporation compensation

SE tax: 15.3% on 92.35% of profit, Social Security part capped at the $184,500 wage base. Payroll: 12.4% Social Security up to the wage base plus 2.9% Medicare.

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Form 2553 at a glance

  • Who files: a domestic corporation, or an LLC or other entity eligible to be taxed as a corporation, with no more than 100 shareholders, only eligible shareholders and one class of stock. Eligibility in detail
  • Deadline: no more than 2 months and 15 days after the tax year starts (March 15, 2027 for January 1, 2027), or any time in the year before. How the deadline is counted
  • Late: Rev. Proc. 2013-30 relief within 3 years and 75 days of the effective date, with “FILED PURSUANT TO REV. PROC. 2013-30” on the form. Late election relief
  • Where: fax or mail to Kansas City (fax 855-887-7734) or Ogden (fax 855-214-7520), depending on the state of the principal business. Full state list
  • After: the IRS generally answers within 60 days; acceptance is notice CP261. CP261 and follow-up

What the $39 kit includes, and what it does not

The kit fills the current IRS Form 2553 (Rev. December 2017) in your browser: name, address, EIN, line E effective date, line F tax year, line H contact, the officer title, and every shareholder in columns J, L, M and N, with a continuation sheet past seven. For a late election it adds the Rev. Proc. 2013-30 header and puts your reasonable-cause statement on line I or on a signed attachment. Form 8832 is filled only when your answers call for it. You also get your fax number and mailing address, what to sign, and what to expect afterwards.

It does not sign or file anything for you, does not prepare a private letter ruling, the Part II fiscal-year items P, Q and R, or the Part III QSST election, and covers the federal election only.

Form 2553 guides

Terms of sale and refunds

The S-Corp Election Kit is a one-time purchase of $39 (USD), processed by Stripe. It unlocks the kit in the browser you pay in, and the access link shown after payment reopens it elsewhere. There is no subscription.

Not useful? Email us within 14 days for a full refund. Write to [email protected] from the address on your Stripe receipt; no questions asked. Nexus by State is operated by Northpine Labs LLC.

Not tax or legal advice

This tool restates IRS forms, instructions, Rev. Proc. 2013-30 and the Internal Revenue Code. It is not tax or legal advice and does not create a client relationship. Talk to a CPA or tax attorney before filing if shares carry different economic rights, a trust or estate owns shares, you use a fiscal year, returns were already filed another way, or the simplified late relief does not apply.

Frequently asked questions

When is Form 2553 due?
No more than 2 months and 15 days after the start of the tax year the election should take effect, or at any time during the preceding tax year. For a calendar-year entity starting S status on January 1, 2027, file by March 15, 2027.
Does an LLC need Form 8832 to become an S corporation?
No. An LLC that timely files Form 2553 is treated as electing to be taxed as a corporation from the same date. Form 8832 is needed only if the LLC wants corporate taxation to start before S status, or wants to be a C corporation instead.
I missed the deadline. Can I still be an S corporation for this year?
Often yes. Rev. Proc. 2013-30 lets you file a late Form 2553 within 3 years and 75 days of the intended effective date if you had reasonable cause, acted diligently and every shareholder reported income consistently. Without relief the election starts the next tax year.
What do I get for $39?
The official IRS Form 2553 filled with your details: entity information, effective date, tax year, the officer block and the shareholder consent columns, with a continuation sheet for more than seven owners. A late election gets the Rev. Proc. 2013-30 header and a reasonable-cause statement built from your facts. Form 8832 is included when it applies. You also get your fax number or mailing address and the follow-up steps.
Do you file the form or store my SSN?
No. The form is filled in your browser and you sign and send it yourself. Your EIN and SSNs are never sent to our server; they stay in the open browser tab.
Is this tax advice?
No. It applies the IRS instructions, Rev. Proc. 2013-30 and the Internal Revenue Code to your answers. Talk to a CPA if you have more than one class of stock, a trust or estate as a shareholder, a fiscal year, or returns already filed another way.

Sources and retrieval dates

  1. Instructions for Form 2553 (Rev. December 2020), Internal Revenue Service. Rev. December 2020 (for use with the December 2017 Form 2553). Retrieved .
  2. Form 2553, Election by a Small Business Corporation (Rev. December 2017), Internal Revenue Service. Rev. December 2017 (current revision per IRS.gov/Form2553). Retrieved .
  3. About Form 2553, Election by a Small Business Corporation, Internal Revenue Service. Page last reviewed or updated 30-Mar-2026. Retrieved .
  4. Where to file your taxes for Form 2553, Internal Revenue Service. Page last reviewed or updated 28-Jun-2026. Retrieved .
  5. Rev. Proc. 2013-30, 2013-36 I.R.B. 173, Internal Revenue Service (Internal Revenue Bulletin 2013-36). Published September 3, 2013. Retrieved .
  6. 26 U.S. Code § 1361 — S corporation defined, Legal Information Institute, Cornell Law School. Retrieved .
  7. 26 U.S. Code § 1362 — Election; revocation; termination, Legal Information Institute, Cornell Law School. Retrieved .
  8. 26 U.S. Code § 7503 — Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday, Legal Information Institute, Cornell Law School. Retrieved .
  9. 26 CFR § 301.7701-3 — Classification of certain business entities, Legal Information Institute, Cornell Law School. Retrieved .
  10. Form 8832, Entity Classification Election (Rev. December 2013), with instructions and mailing-address update, Internal Revenue Service. Rev. December 2013; the PDF opens with an updated mailing-address notice. Retrieved .
  11. Where to file your taxes for Form 8832, Internal Revenue Service. Page last reviewed or updated 28-Jun-2026. Retrieved .
  12. Understanding your CP261 notice, Internal Revenue Service. Page last reviewed or updated 21-Jul-2026. Retrieved .
  13. Understanding your CP264 notice, Internal Revenue Service. Page last reviewed or updated 29-Apr-2026. Retrieved .
  14. S corporation compensation and medical insurance issues, Internal Revenue Service. Page last reviewed or updated 03-Mar-2026. Retrieved .
  15. Self-employment tax (Social Security and Medicare taxes), Internal Revenue Service. Page last reviewed or updated 27-Jun-2026. Retrieved .
  16. Topic no. 554, Self-employment tax, Internal Revenue Service. Page last reviewed or updated 24-Sep-2026. Retrieved .
  17. Topic no. 751, Social Security and Medicare withholding rates, Internal Revenue Service. Page last reviewed or updated 24-Sep-2026. Retrieved .

Content reviewed . Every rule the checker applies cites the source it restates.