Form hub • IRS • Updated 2026
IRS 2553: S-Corp Election (2 Months 15 Days)
Elects S status for pass-through treatment. File within 2 months 15 days of the tax year; California conforms automatically (Form 100S, 1.5%).
Quick answers
- What is IRS 2553 and when is it due?
- Elects S status for pass-through treatment. File within 2 months 15 days of the tax year; California conforms automatically (Form 100S, 1.5%). Due: 2 months 15 days into tax year.
Key facts
- Effect: LLC fee tiers disappear; replaced by 1.5% of net income ($800 min) plus payroll duties.
- Late relief: Rev. Proc. 2013-30 exists: do not plan around it.
- After electing: Run W-2 reasonable-compensation payroll immediately.
Deadline
2 months 15 days into tax year (IRS). Extensions extend filing where offered — never payment.
Full walkthrough
IRS 2553 is covered step by step, with worked examples, in California S-corp election. For every deadline in the year, see the 2026 compliance calendar.
Other forms
FTB 3522 — due April 15FTB 3536 — due June 15FTB 568 — due Mar 15 (MMLLC) / Apr 15 (SMLLC)IRS 1120 — due April 15 (extendable to Oct 15)IRS 1065 — due March 15 (extendable to Sep 15)IRS 5472 — due April 15 with pro-forma 1120NY CT-3 — due April 15IRS SS-4 — due Before banking/hiringIRS W-9 — due Before first client paymentIRS 941 — due Quarterly (Apr/Jul/Oct/Jan)IRS 1120-S — due March 15 (extendable to Sep 15)
Sources
- IRS form instructions; related guide on this site