Find mailing addresses by state and date for filing Form 2553.| www.irs.gov
Rev. Proc. 2013-30 facilitates the grant of relief to certain late-filing entities. The information contained on this page explains the general rules to obtain that relief.| www.irs.gov
General Instructions| www.irs.gov
Form 2553 is used by qualifying small business corporations and limited liability companies to make the election prescribed by Sec. 1362. A corporation or other entity eligible to be treated as a corporation files this form to make an election under section 1362(a) to be an S corporation.| www.irs.gov