Late Election Form 2553 - A late election to be an s corporation generally is effective for the tax year following the tax year beginning on the date. An llc that is eligible to elect s status and timely files an s election (form 2553, election by a small business corporation) is. If you make the election with method, you must notate “includes late election(s) filed pursuant to rev. The deadline for filing form 2553 is typically within 75 days of forming the business entity or march 15 of the following year.
A late election to be an s corporation generally is effective for the tax year following the tax year beginning on the date. The deadline for filing form 2553 is typically within 75 days of forming the business entity or march 15 of the following year. If you make the election with method, you must notate “includes late election(s) filed pursuant to rev. An llc that is eligible to elect s status and timely files an s election (form 2553, election by a small business corporation) is.