Instructions for Form 2553

Instructions for Form 2553

Department of the Treasury

Internal Revenue Service

(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

otherwise noted.

Future Developments

For the latest information about developments related to

Form 2553 and its instructions, such as legislation enacted

after they were published, go to IRS.gov/Form2553.

General Instructions

Purpose of Form

A corporation or other entity eligible to elect to be treated as

a corporation must use Form 2553 to make an election under

section 1362(a) to be an S corporation. An entity eligible to

elect to be treated as a corporation that meets certain tests

discussed below will be treated as a corporation as of the

effective date of the S corporation election and doesn’t need

to file Form 8832, Entity Classification Election.

The income of an S corporation generally is taxed to the

shareholders of the corporation rather than to the corporation

itself. However, an S corporation may still owe tax on certain

income. For details, see Tax and Payments in the

Instructions for Form 1120-S, U.S. Income Tax Return for an

S Corporation.

Who May Elect

A corporation or other entity eligible to elect to be treated as

a corporation may elect to be an S corporation only if it meets

all the following tests.

1. It is (a) a domestic corporation, or (b) a domestic entity

eligible to elect to be treated as a corporation, that timely files

Form 2553 and meets all the other tests listed below. If Form

2553 isn’t timely filed, see Relief for Late Elections, later.

2. It has no more than 100 shareholders. You can treat

an individual and his or her spouse (and their estates) as one

shareholder for this test. You can also treat all members of a

family (as defined in section 1361(c)(1)(B)) and their estates

as one shareholder for this test. For additional situations in

which certain entities will be treated as members of a family,

see Regulations section 1.1361-1(e)(3)(ii). All others are

treated as separate shareholders. For details, see section

1361(c)(1).

3. Its only shareholders are individuals, estates, exempt

organizations described in section 401(a) or 501(c)(3), or

certain trusts described in section 1361(c)(2)(A).

For information about the section 1361(d)(2) election to be

a qualified subchapter S trust (QSST), see the instructions

for Part III. For information about the section 1361(e)(3)

election to be an electing small business trust (ESBT), see

Regulations section 1.1361-1(m). For guidance on how to

convert a QSST to an ESBT, see Regulations section

1.1361-1(j)(12). If these elections weren’t timely made, see

Rev. Proc. 2013-30, 2013-36 I.R.B. 173, available at

IRS.gov/irb/2013-36_IRB#RP-2013-30.

Aug 05, 2020

4. It has no nonresident alien shareholders (other than as

potential current beneficiaries of an ESBT).

5. It has only one class of stock (disregarding differences

in voting rights). Generally, a corporation is treated as having

only one class of stock if all outstanding shares of the

corporation's stock confer identical rights to distribution and

liquidation proceeds. See Regulations section 1.1361-1(l) for

details.

6. It isn’t one of the following ineligible corporations.

a. A bank or thrift institution that uses the reserve method

of accounting for bad debts under section 585.

b. An insurance company subject to tax under

subchapter L of the Code.

c. A domestic international sales corporation (DISC) or

former DISC.

7. It has or will adopt or change to one of the following tax

years.

a. A tax year ending December 31.

b. A natural business year.

c. An ownership tax year.

d. A tax year elected under section 444.

e. A 52-53-week tax year ending with reference to a year

listed above.

f. Any other tax year (including a 52-53-week tax year)

for which the corporation (entity) establishes a business

purpose.

For details on making a section 444 election or requesting

a natural business, ownership, or other business purpose tax

year, see the instructions for Part II.

8. Each shareholder consents as explained in the

instructions for column K.

See sections 1361, 1362, and 1378, and their related

regulations for additional information on the above tests.

A parent S corporation can elect to treat an eligible wholly

owned subsidiary as a qualified subchapter S subsidiary. If

the election is made, the subsidiary's assets, liabilities, and

items of income, deduction, and credit generally are treated

as those of the parent. For details, see Form 8869, Qualified

Subchapter S Subsidiary Election.

When To Make the Election

Complete and file Form 2553:

• No more than 2 months and 15 days after the beginning of

the tax year the election is to take effect, or

• At any time during the tax year preceding the tax year it is

to take effect.

For this purpose, the 2-month period begins on the day of

the month the tax year begins and ends with the close of the

day before the numerically corresponding day of the second

calendar month following that month. If there is no

Cat. No. 49978N

corresponding day, use the close of the last day of the

calendar month.

information can be provided on line I of Form 2553 or on an

attached statement.

1. The corporation intended to be classified as an S

corporation as of the date entered on line E of Form 2553;

2. The corporation fails to qualify as an S corporation

(see Who May Elect, earlier) on the effective date entered on

line E of Form 2553 solely because Form 2553 wasn’t filed

by the due date (see When To Make the Election, earlier);

3. The corporation has reasonable cause for its failure to

timely file Form 2553 and has acted diligently to correct the

mistake upon discovery of its failure to timely file Form 2553;

4. Form 2553 will be filed within 3 years and 75 days of

the date entered on line E of Form 2553; and

5. A corporation that meets requirements (1) through (4)

must also be able to provide statements from all

shareholders who were shareholders during the period

between the date entered on line E of Form 2553 and the

date the completed Form 2553 is filed stating that they have

reported their income on all affected returns consistent with

the S corporation election for the year the election should

have been made and all subsequent years. Completion of

Form 2553, Part I, column K, Shareholder's Consent

Statement (or similar document attached to Form 2553), will

meet this requirement; or

6. A corporation that meets requirements (1) through (3)

but not requirement (4) can still request relief for a late

election on Form 2553 if the following statements are true.

a. The corporation and all its shareholders reported their

income consistent with S corporation status for the year the S

corporation election should have been made, and for every

subsequent tax year (if any);

b. At least 6 months have elapsed since the date on

which the corporation filed its tax return for the first year the

corporation intended to be an S corporation; and

c. Neither the corporation nor any of its shareholders was

notified by the IRS of any problem regarding the S

corporation status within 6 months of the date on which the

Form 1120-S for the first year was timely filed.

Example 1. No prior tax year. A calendar year small

business corporation begins its first tax year on January 7.

The 2-month period ends March 6 and 15 days after that is

March 21. To be an S corporation beginning with its first tax

year, the corporation must file Form 2553 during the period

that begins January 7 and ends March 21. Because the

corporation had no prior tax year, an election made before

January 7 won’t be valid.

Example 2. Prior tax year. A calendar year small business

corporation has been filing Form 1120 as a C corporation but

wishes to make an S election for its next tax year beginning

January 1. The 2-month period ends February 28 (29 in leap

years) and 15 days after that is March 15. To be an S

corporation beginning with its next tax year, the corporation

must file Form 2553 during the period that begins the first day

(January 1) of its last year as a C corporation and ends

March 15th of the year it wishes to be an S corporation.

Because the corporation had a prior tax year, it can make the

election at any time during that prior tax year.

Example 3. Tax year less than 21/2 months. A calendar

year small business corporation begins its first tax year on

November 8. The 2-month period ends January 7 and 15

days after that is January 22. To be an S corporation

beginning with its short tax year, the corporation must file

Form 2553 during the period that begins November 8 and

ends January 22. Because the corporation had no prior tax

year, an election made before November 8 won’t be valid.

Relief for Late Elections

The following two sections discuss relief for late S

corporation elections and relief for late S corporation and

entity classification elections for the same entity. For

supplemental procedural requirements when seeking relief

for multiple late elections, see Rev. Proc. 2013-30, section

4.04.

When filing Form 2553 for a late S corporation election,

the corporation (entity) must enter in the top margin of the

first page of Form 2553 “FILED PURSUANT TO REV. PROC.

2013-30.” Also, if the late election is made by attaching Form

2553 to Form 1120-S, the corporation (entity) must enter in

the top margin of the first page of Form 1120-S “INCLUDES

LATE ELECTION(S) FILED PURSUANT TO REV. PROC.

2013-30.”

To request relief for a late election when the above

requirements aren’t met, the corporation generally must

request a private letter ruling and pay a user fee in

accordance with Rev. Proc. 2021-1, 2021-1 I.R.B. 1 (or its

successor).

Relief for a Late S Corporation Election Filed By

an Entity Eligible To Elect To Be Treated as a

Corporation

The election can be filed with the current Form 1120-S if

all earlier Forms 1120-S have been filed. The election can be

attached to the first Form 1120-S for the year including the

effective date if filed simultaneously with any other delinquent

Forms 1120-S. Form 2553 can also be filed separately.

A late election to be an S corporation and a late entity

classification election for the same entity may be available if

the entity can show that the failure to file Form 2553 on time

was due to reasonable cause. Relief must be requested

within 3 years and 75 days of the effective date entered on

line E of Form 2553.

Relief for a Late S Corporation Election Filed by

a Corporation

A late election to be an S corporation generally is effective for

the tax year following the tax year beginning on the date

entered on line E of Form 2553. However, relief for a late

election may be available if the corporation can show that the

failure to file on time was due to reasonable cause.

To request relief for a late election, an entity that meets

the following requirements must explain the reasonable

cause for failure to timely file the election and its diligent

actions to correct the mistake upon discovery. This

information can be provided on line I of Form 2553 or on an

attached statement.

To request relief for a late election, a corporation that

meets the following requirements must explain the

reasonable cause for failure to timely file the election and its

diligent actions to correct the mistake upon discovery. This

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Instructions for Form 2553 (December 2020)

1. The entity is an eligible entity as defined in Regulations

section 301.7701-3(a) (see Purpose of Form in the Form

8832 instructions).

2. The entity intended to be classified as an S

corporation as of the date entered on line E of Form 2553.

3. Form 2553 will be filed within 3 years and 75 days of

the date entered on line E of Form 2553.

4. The entity failed to qualify as a corporation solely

because Form 8832 wasn’t timely filed under Regulations

section 301.7701-3(c)(1)(i) (see When To File in the Form

8832 instructions), or Form 8832 wasn’t deemed to have

been filed under Regulations section 301.7701-3(c)(1)(v)(C)

(see Who Must File in the Form 8832 instructions).

5. The entity fails to qualify as an S corporation (see Who

May Elect, earlier) on the effective date entered on line E of

Form 2553 because Form 2553 wasn’t filed by the due date

(see When To Make the Election, earlier).

6. The entity either:

a. Timely filed all Forms 1120-S consistent with its

requested classification as an S corporation, or

b. Didn’t file Form 1120-S because the due date for the

first year's Form 1120-S hasn’t passed.

7. The entity has reasonable cause for its failure to timely

file Form 2553 and has acted diligently to correct the mistake

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

between the date entered on line E of Form 2553 and the

date the completed Form 2553 is filed stating that they have

reported their income on all affected returns consistent with

the S corporation election for the year the election should

have been made and all subsequent years. Completion of

Form 2553, Part I, column K, Shareholder's Consent

Statement (or similar document attached to Form 2553), will

meet this requirement.

Use the following

address or fax number:

Connecticut, Delaware,

District of Columbia, Georgia,

Illinois, Indiana, Kentucky,

Maine, Maryland,

Massachusetts, Michigan, New

Hampshire, New Jersey, New

York, North Carolina, Ohio,

Pennsylvania, Rhode Island,

South Carolina, Tennessee,

Vermont, Virginia, West Virginia,

Wisconsin

Department of the Treasury

Internal Revenue

Service Center

Kansas City, MO 64999

Fax: 855-887-7734

Alabama, Alaska, Arizona,

Arkansas, California, Colorado,

Florida, Hawaii, Idaho, Iowa,

Kansas, Louisiana, Minnesota,

Mississippi, Missouri, Montana,

Nebraska, Nevada, New

Mexico, North Dakota,

Oklahoma, Oregon, South

Dakota, Texas, Utah,

Washington, Wyoming

Department of the Treasury

Internal Revenue

Service Center

Ogden, UT 84201

Fax: 855-214-7520

The filing information shown above is subject to

change. For the latest information, go to IRS.gov/

CAUTION Filing/Where-To-File-Your-Taxes-for-Form-2553.

!

Acceptance or Nonacceptance of

Election

The service center will notify the corporation (entity) if its

election is accepted and when it will take effect. The

corporation (entity) will also be notified if its election isn’t

accepted. The corporation (entity) should generally receive a

determination on its election within 60 days after it has filed

Form 2553. If box Q1 in Part II is checked, the corporation

(entity) will receive a ruling letter from the IRS that either

approves or denies the selected tax year. When box Q1 is

checked, it will generally take an additional 90 days for the

Form 2553 to be accepted.

To request relief for a late election when the above

requirements aren’t met, the entity generally must request a

private letter ruling and pay a user fee in accordance with

Rev. Proc. 2021-1 (or its successor).

Where To File

Generally, send the original election (no photocopies) or fax it

to the Internal Revenue Service Center listed below. If the

corporation (entity) files this election by fax, keep the original

Form 2553 with the corporation's (entity’s) permanent

records. However, certain late elections can be filed attached

to Form 1120-S. See Relief for Late Elections, earlier.

Care should be exercised to ensure that the IRS receives

the election. If the corporation (entity) isn’t notified of

acceptance or nonacceptance of its election within 2 months

of the date of filing (date faxed or mailed), or within 5 months

if box Q1 is checked, take follow-up action by calling

1-800-829-4933.

Private delivery services. You can use certain private

delivery services (PDS) designated by the IRS to file this

election. Go to IRS.gov/PDS for the current list of designated

services.

The PDS can tell you how to get written proof of the

mailing date.

For the IRS mailing address to use if you’re using PDS, go

to IRS.gov/PDSStreetAddresses.

Instructions for Form 2553 (December 2020)

If the corporation's (entity’s)

principal business, office, or

agency is located in:

If the IRS questions whether Form 2553 was filed, an

acceptable proof of filing is:

• A certified or registered mail receipt (timely postmarked)

from the U.S. Postal Service, or its equivalent from a

designated private delivery service (see Notice 2016-30,

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

year the election takes effect. If the corporation

CAUTION (entity) is now required to file Form 1120, U.S.

Corporation Income Tax Return, or any other applicable tax

return, continue filing it until the election takes effect.

When the corporation (entity) is making the election

for its first tax year in existence, it will usually enter

CAUTION the beginning date of a tax year that begins on a date

other than January 1.

!

!

End of Election

A corporation (entity) not making the election for its first

tax year in existence that is keeping its current tax year

should enter the beginning date of the first tax year for which

it wants the election to be effective.

Specific Instructions

A corporation (entity) not making the election for its first

tax year in existence that is changing its tax year and wants

to be an S corporation for the short tax year needed to switch

tax years should enter the beginning date of the short tax

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

and file Form 1128, Application To Adopt, Change, or Retain

a Tax Year. If this change qualifies as an automatic approval

request (Form 1128, Part II), file Form 1128 as an attachment

to Form 2553. If this change qualifies as a ruling request

(Form 1128, Part III), file Form 1128 separately. If filing Form

1128, enter “Form 1128” on the dotted line to the left of the

entry space for item E.

Once the election is made, it stays in effect until it is

terminated or revoked. IRS consent generally is required for

another election by the corporation (or a successor

corporation) on Form 2553 for any tax year before the 5th tax

year after the first tax year in which the termination or

revocation took effect. See Regulations section 1.1362-5 for

details.

Part I

Name and Address

Enter the corporation's (entity’s) true name as stated in the

corporate charter or other legal document creating it. If the

corporation's (entity’s) mailing address is the same as

someone else's, such as a shareholder's, enter “C/O” and

this person's name following the name of the corporation

(entity). Include the suite, room, or other unit number after the

street address. If the Post Office doesn’t deliver to the street

address and the corporation (entity) has a P.O. box, show

the box number instead of the street address. If the

corporation (entity) changed its name or address after

applying for its employer identification number, be sure to

check the box in item D of Part I.

Item F

Check the box that corresponds with the S corporation's

selected tax year. If box (2) or (4) is checked, provide the

additional information about the tax year, and complete Part

II of the form.

Signature

Form 2553 must be signed and dated by the president, vice

president, treasurer, assistant treasurer, chief accounting

officer, or any other corporate officer (such as tax officer)

authorized to sign.

Item A. Employer Identification Number (EIN)

Enter the corporation's (entity’s) EIN. If the corporation

(entity) doesn’t have an EIN, it must apply for one. An EIN

can be applied for in the following ways.

• Online—Go to IRS.gov/EIN. The EIN is issued

immediately once the application information is validated.

• By faxing or mailing Form SS-4, Application for Employer

Identification Number.

If Form 2553 isn’t signed, it won’t be considered timely

filed.

Column J

Enter the name and address of each shareholder or former

shareholder required to consent to the election. If stock of the

corporation is held by a nominee, guardian, custodian, or an

agent, enter the name and address of the person for whom

the stock is held. If a single member limited liability company

(LLC) owns stock in the corporation, and the LLC is treated

as a disregarded entity for federal income tax purposes,

enter the owner's name and address. The owner must be

eligible to be an S corporation shareholder.

If the corporation (entity) hasn’t received its EIN by the

time the return is due, enter “Applied For” and the date the

EIN was applied in the space for the EIN. For more details,

see the Instructions for Form SS-4.

Item E. Effective Date of Election

For an election filed before the effective date entered for

item E, only shareholders who own stock on the day the

election is made need to consent to the election.

Form 2553 generally must be filed no later than 2

TIP months and 15 days after the date entered for item

E. For details and exceptions, see When To Make

the Election and Relief for Late Elections, earlier.

For an election filed on or after the effective date entered

for item E, all shareholders or former shareholders who

owned stock at any time during the period beginning on the

effective date entered for item E and ending on the day the

election is made must consent to the election.

A corporation (or entity eligible to elect to be treated as a

corporation) making the election effective for its first tax year

in existence should enter the earliest of the following dates:

• The date the corporation (entity) first had shareholders

(owners),

• The date the corporation (entity) first had assets, or

• The date the corporation (entity) began doing business.

If the corporation timely filed an election, but one or more

shareholders didn’t timely file a consent, see Regulations

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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Instructions for Form 2553 (December 2020)

Box P1

Column K. Shareholder's Consent Statement

Each shareholder consents by signing and dating either in

column K or on a separate consent statement. The following

special rules apply in determining who must sign.

• If an individual and his or her spouse have a community

interest in the stock or in the income from it, both must

consent. For more information about community property,

see Pub. 555.

• Each tenant in common, joint tenant, and tenant by the

entirety must consent.

• A minor's consent is made by the minor, legal

representative of the minor, or a natural or adoptive parent of

the minor if no legal representative has been appointed.

• The consent of an estate is made by the executor or

administrator.

• The consent of an electing small business trust (ESBT) is

made by the trustee and, if a grantor trust, the deemed

owner. See Regulations section 1.1362-6(b)(2)(iv) for details.

• If the stock is owned by a qualified subchapter S trust

(QSST), the deemed owner of the trust must consent.

• If the stock is owned by a trust (other than an ESBT or

QSST), the person treated as the shareholder by section

1361(c)(2)(B) must consent.

A corporation that doesn’t have a 47-month period of gross

receipts can’t automatically establish a natural business year.

Box Q1

For examples of an acceptable business purpose for

requesting a fiscal tax year, see section 5.02 of Rev. Proc.

2002-39, 2002-22 I.R.B. 1046, and Rev. Rul. 87-57, 1987-2

C.B. 117.

Attach a statement showing the relevant facts and

circumstances to establish a business purpose for the

requested fiscal year. For details on what is sufficient to

establish a business purpose, see section 5.02 of Rev. Proc.

2002-39.

If your business purpose is based on one of the natural

business year tests provided in section 5.03 of Rev. Proc.

2002-39, identify which test you are using (the 25% gross

receipts, annual business cycle, or seasonal business test).

For the 25% gross receipts test, provide a schedule showing

the amount of gross receipts for each month for the most

recent 47 months. For either the annual business cycle or

seasonal business test, provide the gross receipts from sales

and services (and inventory costs, if applicable) for each

month of the short period, if any, and the three immediately

preceding tax years. If the corporation has been in existence

for less than three tax years, submit figures for the period of

existence.

Continuation sheet or separate consent statement. If

you need a continuation sheet or use a separate consent

statement, attach it to Form 2553. It must contain the name,

address, and EIN of the corporation (entity) and the

information requested in columns J through N of Part I.

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

successor). Don’t pay the fee when filing Form 2553. The

service center will send Form 2553 to the IRS in Washington,

DC, who, in turn, will notify the corporation that the fee is due.

Column L

Enter the number of shares of stock each shareholder owns

on the date the election is filed and the date(s) the stock was

acquired. Enter -0- for any former shareholders listed in

column J. An entity without stock, such as a limited liability

company (LLC), should enter the percentage of ownership

and date(s) acquired.

Box Q2

If the corporation makes a back-up section 444 election for

which it is qualified, then the section 444 election will take

effect in the event the business purpose request isn’t

approved. In some cases, the tax year requested under the

back-up section 444 election may be different than the tax

year requested under business purpose. See Form 8716,

Election To Have a Tax Year Other Than a Required Tax

Year, for details on making a back-up section 444 election.

Column M

Enter the social security number of each individual listed in

column J. Enter the EIN of each estate, qualified trust, or

exempt organization.

Column N

Enter the month and day that each shareholder's tax year

ends. If a shareholder is changing his or her tax year, enter

the tax year the shareholder is changing to, and attach an

explanation indicating the present tax year and the basis for

the change (for example, an automatic revenue procedure or

a letter ruling request).

Boxes Q3 and R2

If the corporation isn’t qualified to make the section 444

election after making the item Q2 back-up section 444

election or indicating its intention to make the election in item

R1, and therefore it later files a calendar year return, it should

enter “Section 444 Election Not Made” in the top left corner of

the first calendar year Form 1120-S it files.

Part II

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

ownership tax year (box P2) provisions if they are under

examination, before an appeals (area) office, or before a

federal court without meeting certain conditions and

attaching a statement to the application. For details, see

section 7.03 of Rev. Proc. 2006-46, 2006-45 I.R.B. 859,

available at IRS.gov/irb/2006-45_IRB#RP-2006-46.

Instructions for Form 2553 (December 2020)

!

Use Part III only if you make the election in Part I.

Form 2553 can’t be filed with only Part III completed.

CAUTION

In Part III, the income beneficiary (or legal representative)

of certain qualified subchapter S trusts (QSSTs) may make

the QSST election required by section 1361(d)(2). Part III

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 IV

Part III to make the election. If there was an inadvertent

failure to timely file a QSST election, see the relief provisions

under Rev. Proc. 2013-30.

The deemed owner of the QSST must also consent to the

S corporation election in column K of Form 2553.

The representations listed in Part IV must be attached to a

late corporate classification election intended to be effective

on the same date that a late S corporation election was

intended to be effective. For more information on making

these late elections, see Relief for a Late S Corporation

Election Filed By an Entity Eligible To Elect To Be Treated as

a Corporation, earlier.

Additional QSST election. If you are making more than

one QSST election, use additional copies of page 4 or use a

separate election statement, and attach it to Form 2553. It

must contain all information requested under Part III.

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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.

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Instructions for Form 2553 (December 2020)