Form 2553 vs Form 8832: which election does your LLC file?
Reviewed against official IRS sources · Updated 2026-07-20
Short answer: Form 2553 elects S corporation tax status. Form 8832 (the “check-the-box” election) is how an eligible entity chooses to be taxed as a C corporation, a partnership, or a disregarded entity. They are not interchangeable — and for an S corp you usually only need one of them.
The mistake we see most often: filing Form 8832 first to “become a corporation,” then Form 2553. For an S election that's unnecessary. A timely Form 2553 is deemed to make the corporate classification election too, so an LLC electing S status files 2553 alone.
2553 vs 8832 at a glance
| Form 2553 | Form 8832 | |
|---|---|---|
| What it does | Elects S corporation status | Chooses tax class: C corporation, partnership, or disregarded entity |
| How you file it | By fax (Kansas City or Ogden by state) or mail | Mail only — no fax or e-file |
| Deadline | 2 months 15 days after the tax year starts, or any time in the prior year | Flexible: up to 75 days before, or 12 months after, the filing date |
| Need the other form too? | No — 2553 alone covers the S election | Only if you want C-corp/partnership/disregarded, not S corp |
| Lock-in | — | 60 months before you can elect a different class again |
Form 2553 — electing S corporation status
A corporation or an LLC eligible to be taxed as a corporation uses Form 2553 to elect S corporation treatment (subject to the S-corp tests: a domestic entity, 100 or fewer eligible shareholders, and one class of stock).
- Deadline: no more than 2 months and 15 days after the beginning of the tax year the election is to take effect — or any time during the preceding tax year.
- How to file: Form 2553 can be faxed to the IRS (Kansas City 855-887-7734 or Ogden 855-214-7520, depending on your state) or mailed.
- Missed the deadline? Late relief is available under Rev. Proc. 2013-30 — write “FILED PURSUANT TO REV. PROC. 2013-30” across the top and attach a reasonable-cause statement.
Form 8832 — the check-the-box election
Form 8832 is how an eligible entity chooses its federal tax classification when it doesn't want the default — for example, an LLC electing to be taxed as a C corporation, or changing between disregarded and partnership treatment.
- Effective date: the election can take effect up to 75 days before the filing date and no more than 12 months after it.
- 60-month limit: once you elect, you generally can't change the classification again for 60 months.
- Mail only: Form 8832 cannot be faxed or e-filed — it goes by mail to the IRS in Kansas City, MO or Ogden, UT depending on your state.
So which one do you file?
- You want S corporation taxation: file Form 2553 only — you can fax it. Don't file 8832.
- You want C corporation (association) taxation: file Form 8832 by mail.
- You're changing between disregarded and partnership: file Form 8832 by mail.
- You already filed 8832 to become a corporation and now want S status: file Form 2553 — but for a straight S election from an LLC, 2553 alone would have been enough.
Filing Form 2553 for S corporation status?
Upload your completed, signed Form 2553 and we fax it to the correct IRS line for your state, then email you the transmission report as dated proof you filed on time.
Flat $2.49 up to 25 pages. Filing Form 8832 instead? It's mail-only — see our Form 8832 page.
Fax Form 2553 to the IRSFrequently asked questions
Official sources
Horizance is not affiliated with the IRS. This guide is general information, not legal or tax advice.