IRS Form 2553

GPTKB entity

Statements (23)
Predicate Object
gptkbp:instanceOf gptkb:tax_law
gptkbp:appliesTo gptkb:LLCs
corporations
gptkbp:country gptkb:United_States
gptkbp:electronicFiling not available as of 2024
gptkbp:filingDeadline any time during the tax year before the tax year the election is to take effect
2 months and 15 days after the beginning of the tax year
gptkbp:firstIssueDate 1982
https://www.w3.org/2000/01/rdf-schema#label IRS Form 2553
gptkbp:issuedBy gptkb:Internal_Revenue_Service
gptkbp:language English
gptkbp:length 4 pages
gptkbp:paperFilingAddress gptkb:Internal_Revenue_Service_Center,_Ogden,_UT_84201-0023
gptkbp:publicLawNumber 2553
gptkbp:relatedTo gptkb:IRS_Form_1120S
gptkbp:requires gptkb:EIN_(Employer_Identification_Number)
S corporation status
consent of all shareholders
gptkbp:updated 2023
gptkbp:usedFor S corporation election
gptkbp:website https://www.irs.gov/forms-pubs/about-form-2553
gptkbp:bfsParent gptkb:IRS
gptkbp:bfsLayer 5