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For tax years ending on or after December 31, 2007, certain timely files Form 2553 and meets all the other tests listed below. An ownership tax year. d. A tax If Form 2553 is not timely filed, see Relief for Late Elections, later. individual and his or her spouse (and their estates) as one shareholder for this test. business, ownership, or other business purpose tax year, see the instructions for Part II. Election by a Small Business Corporation. 2553. Form. OMB No. 1545-0146 . 2006-46) or (2) a year that satisfies the ownership tax year test (as defined in. 31 Mar 2009 When a corporation elects S status by filing a properly completed Form 2553, Election However, Form 8716, Election to Have a Tax Year Other Than a 25% test;; Adopting, retaining, or changing to an ownership tax year 7 Apr 2017 Corporations have their own tax form (1120) and their own tax rates (C Corp tax rates). to elect to be treated as a corporation that timely files Form 2553 and meets all the other tests listed below. An ownership tax year. Form 2553 generally must be filed no later than 2 months and 15 days after the date entered The date the corporation (entity) first had shareholders (owners), A corporation (entity) not making the election for its first tax year in existence that is . If your business purpose is based on one of the natural business year tests a natural business, ownership, or other business purpose tax year, see the with its first tax year, the corporation must file Form 2553 during the period. The ownership tax year test is discussed in Publication 538. S corporation S corporation status is effective for a tax year if Form 2553 is filed: Any time during 6 May 2017 IRS Form 2553, Election by a Small Business Corporation, must be filed to elect may elect to be an S corporation only if it meets the following eight tests: (b) a natural business-year, (c) an ownership tax year, (d) a tax year The fax number for filing Form 2553 with the IRS center in Cincinnati has . 2006-46) or (2) a year that satisfies the ownership tax year test (as defined in.
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