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North Las Vegas Nevada Form Steps to Complete 2553 IRS: What You Should Know

IRS Publication 706 is one of the required IRS publications if you make an election to be taxed as an S-corporation. It provides more detailed information about how to make an election when making a corporate tax-filing return. Sec. 1362 — Election to Entity as a Small Business Corporation In general, a corporation that becomes a small business corporation for purposes of Internal Revenue Code section 1362 automatically makes a Form 2553 election to be classified as a small business corporation for any taxable year beginning after December 31, 1987, and any year thereafter. Form 2553 can also be used to elect to be treated as an S-corp. Read more about Section 1362. How to Choose the Correct Year for Your Tax Return -- IRS The IRS provides a table providing you with the correct calendar year for your tax return.

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