Are there any deadlines for filing Retroactive S-Corp elections?

1 min. readlast update: 03.25.2025

Yes, there are deadlines. Generally, the IRS requires that Form 2553 be filed within two months and 15 days of the beginning of the tax year for which you want the S-Corp status to take effect. However, for retroactive elections, the IRS may accept late filings if you can demonstrate reasonable cause for the delay.

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