What is the Form 2553 filing deadline?

Form 2553 is generally due within 2 months and 15 days after the tax year begins. An existing entity can also elect during the preceding tax year. The right date depends on when your tax year starts, not simply when you decide to file.

For calendar year businesses

For an election effective January 1, the usual deadline is March 15. If that date falls on a Saturday, Sunday, or legal holiday, it generally moves to the next business day. In 2026, March 15 is a Sunday, so the regular deadline is March 16, 2026. Check whether separate IRS disaster relief applies to you.

Missing the applicable deadline does not necessarily rule out the intended year. A late election generally takes effect the following tax year unless relief applies. Do not assume either automatic approval or that every business defaults to Schedule C.

For new entities

For a new entity, use the start of its first tax year. That is the earliest of:

• The date the entity first had shareholders or members.
• The date the entity first had assets.
• The date the entity began doing business.

For example, if the first tax year begins on August 1 under these rules, the ordinary deadline is October 15, subject to the same deadline adjustments. The formation date alone does not establish the answer. An entity with no preceding tax year cannot make a valid election before its first tax year begins.

For fiscal year businesses

Apply the same timing rule to your permitted tax year. S corporations generally use a calendar year, but alternatives can include a natural business year, an ownership tax year, or a qualifying Section 444 election. Review the IRS requirements before assuming your existing fiscal year is permitted.

Missed the deadline? Check eligibility for relief

Relief may be available under Rev. Proc. 2013-30, generally within 3 years and 75 days of the intended effective date. For a corporation, the core requirements include:

1. The entity intended to be classified as an S corporation as of the requested effective date.
2. The entity failed to qualify as an S corp solely because the election was not timely filed.
3. Reasonable cause for the delay and diligent action to correct it when discovered.
4. Consistent reporting by the entity and all affected shareholders, with the required shareholder statements.

An LLC also seeking late corporate classification has additional conditions. These include eligibility for corporate classification, a failure caused solely by the untimely classification election, and timely filed Forms 1120-S consistent with the requested status, or a first return that is not yet due. A promise to amend returns is not a substitute for the applicable requirements.

Explain the actual reason for the delay and the steps taken to correct it. No particular excuse or approval rate is promised. A narrow exception to the time limit exists for certain corporations, not LLCs needing late classification relief. If the procedure does not fit, a private letter ruling may be needed and involves a user fee.

How to file Form 2553

• Obtain all required shareholder consents, including any former shareholders required by the IRS instructions.
• An authorized officer signs Part I.
• Mail or fax to the IRS service center listed in the Form 2553 instructions for your state.
• Keep a complete copy and mailing or fax evidence. Filing evidence is not IRS acceptance.
• The IRS generally sends an acceptance or nonacceptance determination within 60 days. Follow its instructions for checking a delayed response.

State deadlines and returns

Federal acceptance does not settle every state election, return or tax obligation. Check the rules in each applicable state. California Form 100S is the California S Corporation Franchise or Income Tax Return, not a separate S election registration.

Start by confirming your intended effective date, tax year and filing history. Then assess the regular deadline or the applicable relief path. Neither filing Form 2553 nor requesting relief guarantees acceptance or tax savings.

Official references

• IRS Form 2553 instructions
• IRS tax calendar and deadline adjustments
• IRS late election relief requirements
• California FTB S corporation filing requirements