Transcription of Instructions for Form 2553 (Rev. December 2017)
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Userid: CPMS chema: instrxLeadpct: 100%Pt. size: Draft Ok to PrintAH XSL/XMLF ileid: .. ns/I2553/201712/A/XML/Cycle05/source(Ini t. & Date) _____Page 1 of 6 11:56 - 2-Dec-2017 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before for Form 2553(Rev. December 2017) Election by a Small Business CorporationDepartment of the TreasuryInternal Revenue ServiceSection references are to the Internal Revenue Code unless otherwise DevelopmentsFor the latest information about developments related to Form 2553 and its Instructions , such as legislation enacted after they were published, go to methods for a corporation (entity) to request relief for a late S corporation election, ESBT election, QSST election, or corporate classification election are in effect. See Relief for Late Elections. General InstructionsPurpose of FormA corporation or other entity eligible to elect to be treated as a corporation must use Form 2553 to make an election under section 1362(a) to be an S corporation.
Page 2 of 6 Fileid: … ns/I2553/201712/A/XML/Cycle05/source 11:56 - 2-Dec-2017 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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