Form 2553, Election by a Small Business Corporation should be filed at a different time than your Form 1120-S, U.S. Income Tax Return for an S Corporation or Form 1120, U.S. Corporation Income Tax Return. Form 2553 must be filed by mail or fax.
To enter or review information on Form 2553:
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.