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Printable Form Steps to Complete 2553 IRS Jersey City New Jersey: What You Should Know

The Form 2553 is completed, signed, date stamped and mailed to  the IRS. See separate instructions. Go to for instructions and the About Form 2553, Election by a Small Business Corporation For detailed instructions and information, see the separate Instructions for Form 2553. When To Make the Election. Complete and file Form 2553: • No more than 14 months and not more than 2 years • The qualifying taxpayer does not carry on a trade or business in the taxing jurisdiction and the electing taxpayer is not active in the taxing jurisdiction. The electing taxpayer is active in the taxing jurisdiction for a qualifying period in the year for which the profits were received.

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