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Department of the Treasury
Internal Revenue Service
Instructions for Form 2553

(Rev. December 2020)
(For use with the December 2017 revision of Form 2553, Election by a Small
Business Corporation)

Section references are to the Internal Revenue Code unless 4. It has no nonresident alien shareholders (other than as
otherwise noted. potential current beneficiaries of an ESBT).
5. It has only one class of stock (disregarding differences
Future Developments in voting rights). Generally, a corporation is treated as having
For the latest information about developments related to only one class of stock if all outstanding shares of the
Form 2553 and its instructions, such as legislation enacted corporation's stock confer identical rights to distribution and
after they were published, go to IRS.gov/Form2553. liquidation proceeds. See Regulations section 1.1361-1(l) for
details.
General Instructions 6. It isn’t one of the following ineligible corporations.
a. A bank or thrift institution that uses the reserve method
Purpose of Form of accounting for bad debts under section 585.
A corporation or other entity eligible to elect to be treated as b. An insurance company subject to tax under
a corporation must use Form 2553 to make an election under subchapter L of the Code.
section 1362(a) to be an S corporation. An entity eligible to c. A domestic international sales corporation (DISC) or
elect to be treated as a corporation that meets certain tests former DISC.
discussed below will be treated as a corporation as of the
effective date of the S corporation election and doesn’t need 7. It has or will adopt or change to one of the following tax
to file Form 8832, Entity Classification Election. years.
a. A tax year ending December 31.
The income of an S corporation generally is taxed to the
shareholders of the corporation rather than to the corporation b. A natural business year.
itself. However, an S corporation may still owe tax on certain c. An ownership tax year.
income. For details, see Tax and Payments in the d. A tax year elected under section 444.
Instructions for Form 1120-S, U.S. Income Tax Return for an e. A 52-53-week tax year ending with reference to a year
S Corporation. listed above.
Who May Elect f. Any other tax year (including a 52-53-week tax year)
A corporation or other entity eligible to elect to be treated as for which the corporation (entity) establishes a business
a corporation may elect to be an S corporation only if it meets purpose.
all the following tests. For details on making a section 444 election or requesting
1. It is (a) a domestic corporation, or (b) a domestic entity a natural business, ownership, or other business purpose tax
eligible to elect to be treated as a corporation, that timely files year, see the instructions for Part II.
Form 2553 and meets all the other tests listed below. If Form 8. Each shareholder consents as explained in the
2553 isn’t timely filed, see Relief for Late Elections, later. instructions for column K.
2. It has no more than 100 shareholders. You can treat See sections 1361, 1362, and 1378, and their related
an individual and his or her spouse (and their estates) as one regulations for additional information on the above tests.
shareholder for this test. You can also treat all members of a
family (as defined in section 1361(c)(1)(B)) and their estates A parent S corporation can elect to treat an eligible wholly
as one shareholder for this test. For additional situations in owned subsidiary as a qualified subchapter S subsidiary. If
which certain entities will be treated as members of a family, the election is made, the subsidiary's assets, liabilities, and
see Regulations section 1.1361-1(e)(3)(ii). All others are items of income, deduction, and credit generally are treated
treated as separate shareholders. For details, see section as those of the parent. For details, see Form 8869, Qualified
1361(c)(1). Subchapter S Subsidiary Election.
3. Its only shareholders are individuals, estates, exempt
organizations described in section 401(a) or 501(c)(3), or When To Make the Election
certain trusts described in section 1361(c)(2)(A). Complete and file Form 2553:
For information about the section 1361(d)(2) election to be • No more than 2 months and 15 days after the beginning of
a qualified subchapter S trust (QSST), see the instructions the tax year the election is to take effect, or
for Part III. For information about the section 1361(e)(3) • At any time during the tax year preceding the tax year it is
election to be an electing small business trust (ESBT), see to take effect.
Regulations section 1.1361-1(m). For guidance on how to
convert a QSST to an ESBT, see Regulations section For this purpose, the 2-month period begins on the day of
1.1361-1(j)(12). If these elections weren’t timely made, see the month the tax year begins and ends with the close of the
Rev. Proc. 2013-30, 2013-36 I.R.B. 173, available at day before the numerically corresponding day of the second
IRS.gov/irb/2013-36_IRB#RP-2013-30. calendar month following that month. If there is no

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corresponding day, use the close of the last day of the information can be provided on line I of Form 2553 or on an
calendar month. attached statement.
Example 1. No prior tax year. A calendar year small 1. The corporation intended to be classified as an S
business corporation begins its first tax year on January 7. corporation as of the date entered on line E of Form 2553;
The 2-month period ends March 6 and 15 days after that is 2. The corporation fails to qualify as an S corporation
March 21. To be an S corporation beginning with its first tax (see Who May Elect, earlier) on the effective date entered on
year, the corporation must file Form 2553 during the period line E of Form 2553 solely because Form 2553 wasn’t filed
that begins January 7 and ends March 21. Because the by the due date (see When To Make the Election, earlier);
corporation had no prior tax year, an election made before 3. The corporation has reasonable cause for its failure to
January 7 won’t be valid. timely file Form 2553 and has acted diligently to correct the
Example 2. Prior tax year. A calendar year small business mistake upon discovery of its failure to timely file Form 2553;
corporation has been filing Form 1120 as a C corporation but 4. Form 2553 will be filed within 3 years and 75 days of
wishes to make an S election for its next tax year beginning the date entered on line E of Form 2553; and
January 1. The 2-month period ends February 28 (29 in leap
5. A corporation that meets requirements (1) through (4)
years) and 15 days after that is March 15. To be an S
must also be able to provide statements from all
corporation beginning with its next tax year, the corporation
shareholders who were shareholders during the period
must file Form 2553 during the period that begins the first day
between the date entered on line E of Form 2553 and the
(January 1) of its last year as a C corporation and ends
date the completed Form 2553 is filed stating that they have
March 15th of the year it wishes to be an S corporation.
reported their income on all affected returns consistent with
Because the corporation had a prior tax year, it can make the
the S corporation election for the year the election should
election at any time during that prior tax year.
have been made and all subsequent years. Completion of
Example 3. Tax year less than 2 / months. 1 2 A calendar Form 2553, Part I, column K, Shareholder's Consent
year small business corporation begins its first tax year on Statement (or similar document attached to Form 2553), will
November 8. The 2-month period ends January 7 and 15 meet this requirement; or
days after that is January 22. To be an S corporation 6. A corporation that meets requirements (1) through (3)
beginning with its short tax year, the corporation must file but not requirement (4) can still request relief for a late
Form 2553 during the period that begins November 8 and election on Form 2553 if the following statements are true.
ends January 22. Because the corporation had no prior tax
year, an election made before November 8 won’t be valid. a. The corporation and all its shareholders reported their
income consistent with S corporation status for the year the S
Relief for Late Elections corporation election should have been made, and for every
subsequent tax year (if any);
The following two sections discuss relief for late S
corporation elections and relief for late S corporation and b. At least 6 months have elapsed since the date on
entity classification elections for the same entity. For which the corporation filed its tax return for the first year the
supplemental procedural requirements when seeking relief corporation intended to be an S corporation; and
for multiple late elections, see Rev. Proc. 2013-30, section c. Neither the corporation nor any of its shareholders was
4.04. notified by the IRS of any problem regarding the S
When filing Form 2553 for a late S corporation election, corporation status within 6 months of the date on which the
the corporation (entity) must enter in the top margin of the Form 1120-S for the first year was timely filed.
first page of Form 2553 “FILED PURSUANT TO REV. PROC. To request relief for a late election when the above
2013-30.” Also, if the late election is made by attaching Form requirements aren’t met, the corporation generally must
2553 to Form 1120-S, the corporation (entity) must enter in request a private letter ruling and pay a user fee in
the top margin of the first page of Form 1120-S “INCLUDES accordance with Rev. Proc. 2021-1, 2021-1 I.R.B. 1 (or its
LATE ELECTION(S) FILED PURSUANT TO REV. PROC. successor).
2013-30.”
Relief for a Late S Corporation Election Filed By
The election can be filed with the current Form 1120-S if
all earlier Forms 1120-S have been filed. The election can be an Entity Eligible To Elect To Be Treated as a
attached to the first Form 1120-S for the year including the Corporation
effective date if filed simultaneously with any other delinquent A late election to be an S corporation and a late entity
Forms 1120-S. Form 2553 can also be filed separately. classification election for the same entity may be available if
the entity can show that the failure to file Form 2553 on time
Relief for a Late S Corporation Election Filed by was due to reasonable cause. Relief must be requested
a Corporation within 3 years and 75 days of the effective date entered on
A late election to be an S corporation generally is effective for line E of Form 2553.
the tax year following the tax year beginning on the date To request relief for a late election, an entity that meets
entered on line E of Form 2553. However, relief for a late the following requirements must explain the reasonable
election may be available if the corporation can show that the cause for failure to timely file the election and its diligent
failure to file on time was due to reasonable cause. actions to correct the mistake upon discovery. This
To request relief for a late election, a corporation that information can be provided on line I of Form 2553 or on an
meets the following requirements must explain the attached statement.
reasonable cause for failure to timely file the election and its
diligent actions to correct the mistake upon discovery. This

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1. The entity is an eligible entity as defined in Regulations
section 301.7701-3(a) (see Purpose of Form in the Form If the corporation's (entity’s)
Use the following
8832 instructions). principal business, office, or
address or fax number:
agency is located in:
2. The entity intended to be classified as an S
corporation as of the date entered on line E of Form 2553. Connecticut, Delaware,
3. Form 2553 will be filed within 3 years and 75 days of District of Columbia, Georgia,
the date entered on line E of Form 2553. Illinois, Indiana, Kentucky,
4. The entity failed to qualify as a corporation solely Maine, Maryland, Department of the Treasury
because Form 8832 wasn’t timely filed under Regulations Massachusetts, Michigan, New Internal Revenue
section 301.7701-3(c)(1)(i) (see When To File in the Form Hampshire, New Jersey, New Service Center
8832 instructions), or Form 8832 wasn’t deemed to have York, North Carolina, Ohio, Kansas City, MO 64999
been filed under Regulations section 301.7701-3(c)(1)(v)(C) Pennsylvania, Rhode Island, Fax: 855-887-7734
(see Who Must File in the Form 8832 instructions). South Carolina, Tennessee,
Vermont, Virginia, West Virginia,
5. The entity fails to qualify as an S corporation (see Who Wisconsin
May Elect, earlier) on the effective date entered on line E of
Form 2553 because Form 2553 wasn’t filed by the due date Alabama, Alaska, Arizona,
(see When To Make the Election, earlier). Arkansas, California, Colorado,
6. The entity either: Florida, Hawaii, Idaho, Iowa,
Department of the Treasury
Kansas, Louisiana, Minnesota,
a. Timely filed all Forms 1120-S consistent with its Internal Revenue
Mississippi, Missouri, Montana,
requested classification as an S corporation, or Service Center
Nebraska, Nevada, New
Ogden, UT 84201
b. Didn’t file Form 1120-S because the due date for the Mexico, North Dakota,
Fax: 855-214-7520
first year's Form 1120-S hasn’t passed. Oklahoma, Oregon, South
7. The entity has reasonable cause for its failure to timely Dakota, Texas, Utah,
file Form 2553 and has acted diligently to correct the mistake Washington, Wyoming
upon discovery of its failure to timely file Form 2553.
8. The S corporation can provide statements from all
shareholders who were shareholders during the period The filing information shown above is subject to
between the date entered on line E of Form 2553 and the ! change. For the latest information, go to IRS.gov/
date the completed Form 2553 is filed stating that they have CAUTION Filing/Where-To-File-Your-Taxes-for-Form-2553.
reported their income on all affected returns consistent with
the S corporation election for the year the election should Acceptance or Nonacceptance of
have been made and all subsequent years. Completion of
Form 2553, Part I, column K, Shareholder's Consent Election
Statement (or similar document attached to Form 2553), will The service center will notify the corporation (entity) if its
meet this requirement. election is accepted and when it will take effect. The
corporation (entity) will also be notified if its election isn’t
To request relief for a late election when the above
accepted. The corporation (entity) should generally receive a
requirements aren’t met, the entity generally must request a
determination on its election within 60 days after it has filed
private letter ruling and pay a user fee in accordance with
Form 2553. If box Q1 in Part II is checked, the corporation
Rev. Proc. 2021-1 (or its successor).
(entity) will receive a ruling letter from the IRS that either
Where To File approves or denies the selected tax year. When box Q1 is
checked, it will generally take an additional 90 days for the
Generally, send the original election (no photocopies) or fax it
Form 2553 to be accepted.
to the Internal Revenue Service Center listed below. If the
corporation (entity) files this election by fax, keep the original Care should be exercised to ensure that the IRS receives
Form 2553 with the corporation's (entity’s) permanent the election. If the corporation (entity) isn’t notified of
records. However, certain late elections can be filed attached acceptance or nonacceptance of its election within 2 months
to Form 1120-S. See Relief for Late Elections, earlier. of the date of filing (date faxed or mailed), or within 5 months
Private delivery services. You can use certain private if box Q1 is checked, take follow-up action by calling
delivery services (PDS) designated by the IRS to file this 1-800-829-4933.
election. Go to IRS.gov/PDS for the current list of designated If the IRS questions whether Form 2553 was filed, an
services. acceptable proof of filing is:
The PDS can tell you how to get written proof of the • A certified or registered mail receipt (timely postmarked)
mailing date. from the U.S. Postal Service, or its equivalent from a
For the IRS mailing address to use if you’re using PDS, go designated private delivery service (see Notice 2016-30,
to IRS.gov/PDSStreetAddresses. 2016-18 I.R.B. 676, available at
IRS.gov/irb/2016-18_IRB#NOT-2016-30 (or its successor));
• Form 2553 with an accepted stamp;
• Form 2553 with a stamped IRS received date; or
• An IRS letter stating that Form 2553 has been accepted.

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Do not file Form 1120-S for any tax year before the When the corporation (entity) is making the election
! year the election takes effect. If the corporation ! for its first tax year in existence, it will usually enter
CAUTION (entity) is now required to file Form 1120, U.S. CAUTION the beginning date of a tax year that begins on a date
Corporation Income Tax Return, or any other applicable tax other than January 1.
return, continue filing it until the election takes effect.
A corporation (entity) not making the election for its first
tax year in existence that is keeping its current tax year
End of Election
should enter the beginning date of the first tax year for which
Once the election is made, it stays in effect until it is it wants the election to be effective.
terminated or revoked. IRS consent generally is required for
another election by the corporation (or a successor A corporation (entity) not making the election for its first
corporation) on Form 2553 for any tax year before the 5th tax tax year in existence that is changing its tax year and wants
year after the first tax year in which the termination or to be an S corporation for the short tax year needed to switch
revocation took effect. See Regulations section 1.1362-5 for tax years should enter the beginning date of the short tax
details. year. If the corporation (entity) doesn’t want to be an S
corporation for this short tax year, it should enter the
beginning date of the tax year following this short tax year
Specific Instructions and file Form 1128, Application To Adopt, Change, or Retain
a Tax Year. If this change qualifies as an automatic approval
Part I request (Form 1128, Part II), file Form 1128 as an attachment
to Form 2553. If this change qualifies as a ruling request
Name and Address (Form 1128, Part III), file Form 1128 separately. If filing Form
Enter the corporation's (entity’s) true name as stated in the 1128, enter “Form 1128” on the dotted line to the left of the
corporate charter or other legal document creating it. If the entry space for item E.
corporation's (entity’s) mailing address is the same as
someone else's, such as a shareholder's, enter “C/O” and Item F
this person's name following the name of the corporation Check the box that corresponds with the S corporation's
(entity). Include the suite, room, or other unit number after the selected tax year. If box (2) or (4) is checked, provide the
street address. If the Post Office doesn’t deliver to the street additional information about the tax year, and complete Part
address and the corporation (entity) has a P.O. box, show II of the form.
the box number instead of the street address. If the
corporation (entity) changed its name or address after Signature
applying for its employer identification number, be sure to Form 2553 must be signed and dated by the president, vice
check the box in item D of Part I. president, treasurer, assistant treasurer, chief accounting
officer, or any other corporate officer (such as tax officer)
Item A. Employer Identification Number (EIN) authorized to sign.
Enter the corporation's (entity’s) EIN. If the corporation If Form 2553 isn’t signed, it won’t be considered timely
(entity) doesn’t have an EIN, it must apply for one. An EIN filed.
can be applied for in the following ways.
• Online—Go to IRS.gov/EIN. The EIN is issued Column J
immediately once the application information is validated. Enter the name and address of each shareholder or former
• By faxing or mailing Form SS-4, Application for Employer shareholder required to consent to the election. If stock of the
Identification Number. corporation is held by a nominee, guardian, custodian, or an
If the corporation (entity) hasn’t received its EIN by the agent, enter the name and address of the person for whom
time the return is due, enter “Applied For” and the date the the stock is held. If a single member limited liability company
EIN was applied in the space for the EIN. For more details, (LLC) owns stock in the corporation, and the LLC is treated
see the Instructions for Form SS-4. as a disregarded entity for federal income tax purposes,
enter the owner's name and address. The owner must be
Item E. Effective Date of Election eligible to be an S corporation shareholder.
Form 2553 generally must be filed no later than 2 For an election filed before the effective date entered for
TIP months and 15 days after the date entered for item item E, only shareholders who own stock on the day the
E. For details and exceptions, see When To Make election is made need to consent to the election.
the Election and Relief for Late Elections, earlier. For an election filed on or after the effective date entered
A corporation (or entity eligible to elect to be treated as a for item E, all shareholders or former shareholders who
corporation) making the election effective for its first tax year owned stock at any time during the period beginning on the
in existence should enter the earliest of the following dates: effective date entered for item E and ending on the day the
• The date the corporation (entity) first had shareholders election is made must consent to the election.
(owners), If the corporation timely filed an election, but one or more
• The date the corporation (entity) first had assets, or shareholders didn’t timely file a consent, see Regulations
• The date the corporation (entity) began doing business. section 1.1362-6(b)(3)(iii). If the shareholder was a
community property spouse who was a shareholder solely
because of a state community property law, see Rev. Proc.
2004-35, 2004-23 I.R.B. 1029, available at IRS.gov/irb/
2004-23_IRB#RP-2004-35 .

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Column K. Shareholder's Consent Statement Box P1
Each shareholder consents by signing and dating either in A corporation that doesn’t have a 47-month period of gross
column K or on a separate consent statement. The following receipts can’t automatically establish a natural business year.
special rules apply in determining who must sign.
• If an individual and his or her spouse have a community Box Q1
interest in the stock or in the income from it, both must For examples of an acceptable business purpose for
consent. For more information about community property, requesting a fiscal tax year, see section 5.02 of Rev. Proc.
see Pub. 555. 2002-39, 2002-22 I.R.B. 1046, and Rev. Rul. 87-57, 1987-2
• Each tenant in common, joint tenant, and tenant by the C.B. 117.
entirety must consent.
• A minor's consent is made by the minor, legal Attach a statement showing the relevant facts and
representative of the minor, or a natural or adoptive parent of circumstances to establish a business purpose for the
the minor if no legal representative has been appointed. requested fiscal year. For details on what is sufficient to
• The consent of an estate is made by the executor or establish a business purpose, see section 5.02 of Rev. Proc.
administrator. 2002-39.
• The consent of an electing small business trust (ESBT) is If your business purpose is based on one of the natural
made by the trustee and, if a grantor trust, the deemed business year tests provided in section 5.03 of Rev. Proc.
owner. See Regulations section 1.1362-6(b)(2)(iv) for details. 2002-39, identify which test you are using (the 25% gross
• If the stock is owned by a qualified subchapter S trust receipts, annual business cycle, or seasonal business test).
(QSST), the deemed owner of the trust must consent. For the 25% gross receipts test, provide a schedule showing
• If the stock is owned by a trust (other than an ESBT or the amount of gross receipts for each month for the most
QSST), the person treated as the shareholder by section recent 47 months. For either the annual business cycle or
1361(c)(2)(B) must consent. seasonal business test, provide the gross receipts from sales
Continuation sheet or separate consent statement. If and services (and inventory costs, if applicable) for each
you need a continuation sheet or use a separate consent month of the short period, if any, and the three immediately
statement, attach it to Form 2553. It must contain the name, preceding tax years. If the corporation has been in existence
address, and EIN of the corporation (entity) and the for less than three tax years, submit figures for the period of
information requested in columns J through N of Part I. existence.
Column L If you check box Q1, you will be charged a user fee of
$6,200 (subject to change by Rev. Proc. 2021-1 or its
Enter the number of shares of stock each shareholder owns successor). Don’t pay the fee when filing Form 2553. The
on the date the election is filed and the date(s) the stock was service center will send Form 2553 to the IRS in Washington,
acquired. Enter -0- for any former shareholders listed in DC, who, in turn, will notify the corporation that the fee is due.
column J. An entity without stock, such as a limited liability
company (LLC), should enter the percentage of ownership Box Q2
and date(s) acquired.
If the corporation makes a back-up section 444 election for
Column M which it is qualified, then the section 444 election will take
effect in the event the business purpose request isn’t
Enter the social security number of each individual listed in approved. In some cases, the tax year requested under the
column J. Enter the EIN of each estate, qualified trust, or back-up section 444 election may be different than the tax
exempt organization. year requested under business purpose. See Form 8716,
Election To Have a Tax Year Other Than a Required Tax
Column N
Year, for details on making a back-up section 444 election.
Enter the month and day that each shareholder's tax year
ends. If a shareholder is changing his or her tax year, enter Boxes Q3 and R2
the tax year the shareholder is changing to, and attach an If the corporation isn’t qualified to make the section 444
explanation indicating the present tax year and the basis for election after making the item Q2 back-up section 444
the change (for example, an automatic revenue procedure or election or indicating its intention to make the election in item
a letter ruling request). R1, and therefore it later files a calendar year return, it should
enter “Section 444 Election Not Made” in the top left corner of
Part II
the first calendar year Form 1120-S it files.
Complete Part II if you checked box (2) or (4) in Part I, item F.
Part III
Note. Corporations can’t obtain automatic approval of a
fiscal year under the natural business year (box P1) or Use Part III only if you make the election in Part I.
ownership tax year (box P2) provisions if they are under ! Form 2553 can’t be filed with only Part III completed.
examination, before an appeals (area) office, or before a CAUTION
federal court without meeting certain conditions and In Part III, the income beneficiary (or legal representative)
attaching a statement to the application. For details, see of certain qualified subchapter S trusts (QSSTs) may make
section 7.03 of Rev. Proc. 2006-46, 2006-45 I.R.B. 859, the QSST election required by section 1361(d)(2). Part III
available at IRS.gov/irb/2006-45_IRB#RP-2006-46. may be used to make the QSST election only if corporate
stock has been transferred to the trust on or before the date
on which the corporation makes its election to be an S
corporation. However, a statement can be used instead of

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Part III to make the election. If there was an inadvertent 
                                                                                      Part IV
failure to timely file a QSST election, see the relief provisions 
under Rev. Proc. 2013-30.                                                             The representations listed in Part IV must be attached to a 
                                                                                      late corporate classification election intended to be effective 
The deemed owner of the QSST must also consent to the                                 on the same date that a late S corporation election was 
S corporation election in column K of Form 2553.                                      intended to be effective. For more information on making 
Additional QSST election.       If you are making more than                           these late elections, see Relief for a Late S Corporation 
one QSST election, use additional copies of page 4 or use a                           Election Filed By an Entity Eligible To Elect To Be Treated as 
separate election statement, and attach it to Form 2553. It                           a Corporation, earlier.
must contain all information requested under Part III.

Paperwork Reduction Act Notice.           We ask for the information on this form to carry out the Internal Revenue laws of the 
United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to 
allow us to figure and collect the right amount of tax.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless 
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information are confidential, as required by section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for 
business taxpayers filing this form is approved under OMB control number 1545-0123 and is included in the estimates shown 
in the instructions for their business income tax return. The estimated burden for all other taxpayers who file this form is shown 
below.

Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 hr., 48 min.
Learning about the law or the form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          2 hr., 33 min.
Preparing and sending the form to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               4 hr., 1 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we 
would be happy to hear from you. You can send us comments from IRS.gov/FormComments. Or you can write to the Internal 
Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t 
send the form to this office.

                                                                                -6-                         Instructions for Form 2553 (December 2020)

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