2553 Ohjeet
Muoto 2553, (käyttöön joulukuun 2017 muutoksen muoto 2553, Vaalit pieni yritys)
Rev joulukuu 2020
Liittyvät lomakkeet
- Lomake 2553 - Pieni yritys (sisäisten tulojen koodin 1362 §)
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
otherwise noted.
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.
Future Developments
For the latest information about developments related to
Form 2553 and its instructions, such as legislation enacted
6. It isn’t one of the following ineligible corporations.
General Instructions
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
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.
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.
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.
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.
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.
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.
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
8. Each shareholder consents as explained in the
instructions for column K.
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).
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.
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).
When To Make the Election
Complete and file Form 2553:
No more than 2 months and 15 days after the beginning of
•
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
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
Aug 05, 2020
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
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.
corporation as of the date entered on line E of Form 2553;
2. The corporation fails to qualify as an S corporation
line E of Form 2553 solely because Form 2553 wasn’t filed
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;
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.
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.
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
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.
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.
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).
If the corporation's (entity’s)
principal business, office, or
agency is located in:
Use the following
address or fax number:
2. The entity intended to be classified as an S
corporation as of the date entered on line E of Form 2553.
Connecticut, Delaware,
District of Columbia, Georgia,
Illinois, Indiana, Kentucky,
Maine, Maryland,
3. Form 2553 will be filed within 3 years and 75 days of
the date entered on line E of Form 2553.
Department of the Treasury
Internal Revenue
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).
May Elect, earlier) on the effective date entered on line E of
Form 2553 because Form 2553 wasn’t filed by the due date
Massachusetts, Michigan, New
Hampshire, New Jersey, New
York, North Carolina, Ohio,
Pennsylvania, Rhode Island,
South Carolina, Tennessee,
Vermont, Virginia, West Virginia,
Wisconsin
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
6. The entity either:
Department of the Treasury
Internal Revenue
a. Timely filed all Forms 1120-S consistent with its
requested classification as an S corporation, or
Service Center
Ogden, UT 84201
Fax: 855-214-7520
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.
The filing information shown above is subject to
change. For the latest information, go to IRS.gov/
!
CAUTION
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
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
services.
If the IRS questions whether Form 2553 was filed, an
acceptable proof of filing is:
A certified or registered mail receipt (timely postmarked)
•
The PDS can tell you how to get written proof of the
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
mailing date.
For the IRS mailing address to use if you’re using PDS, go
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.
Instructions for Form 2553 (December 2020)
-3-
Do not file Form 1120-S for any tax year before the
year the election takes effect. If the corporation
(entity) is now required to file Form 1120, U.S.
When the corporation (entity) is making the election
for its first tax year in existence, it will usually enter
the beginning date of a tax year that begins on a date
!
!
CAUTION
CAUTION
Corporation Income Tax Return, or any other applicable tax
return, continue filing it until the election takes effect.
other than January 1.
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.
End of Election
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.
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.
Specific Instructions
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.
If Form 2553 isn’t signed, it won’t be considered timely
filed.
•
Column J
immediately once the application information is validated.
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.
By faxing or mailing Form SS-4, Application for Employer
•
Identification Number.
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.
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.
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/
Form 2553 generally must be filed no later than 2
months and 15 days after the date entered for item
TIP
E. For details and exceptions, see When To Make
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.
•
-4-
Instructions for Form 2553 (December 2020)
Column K. Shareholder's Consent Statement
Box P1
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.
A corporation that doesn’t have a 47-month period of gross
receipts can’t automatically establish a natural business year.
Box Q1
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.
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.
Each tenant in common, joint tenant, and tenant by the
•
entirety must consent.
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.
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
•
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.
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.
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,
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
Instructions for Form 2553 (December 2020)
-5-
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.
Part IV
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
a Corporation, earlier.
The deemed owner of the QSST must also consent to the
S corporation election in column K of Form 2553.
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.
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
the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long
as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Learning about the law or the form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Preparing and sending the form to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9 hr., 48 min.
2 hr., 33 min.
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)