This surprises people. Under IRC §1362(b)(3), a Form 2553 filed after the deadline is not rejected — the IRS simply treats it as an election for the following tax year. So you can end up with S-corp status starting a year later than you thought, without anyone telling you. Requesting relief is how you keep the date you wanted.
Missed the deadline? You are probably still fine.
Rev. Proc. 2013-30 lets you make an S-corporation election up to 3 years and 75 days late, keeping your original effective date — if you meet its conditions. Most people who genuinely intended to elect do.
Filing late does not void your form
First, check your window
Relief runs 3 years and 75 days from your effective date.
This is the date that goes on line E. For a calendar-year business it is usually January 1.
You are filing early, which is allowed
An entity that already has a prior tax year may elect at any time during the preceding tax year, so filing now for an effective date of January 1, 2027 is valid. The final deadline is March 15, 2027.
- Timely filing deadline
- March 15, 2027
- Late relief closes
- March 16, 2030
- 3 years and 75 days after your effective date, under Rev. Proc. 2013-30.
The seven things the IRS asks
Every one has to be true. We check each with you before you pay — we would rather tell you no than sell you a filing that fails.
You meant to be an S corporation from the start
The intent had to exist as of your effective date. Board minutes, an engagement letter, payroll already set up with W-2 wages, or a signed but unfiled Form 2553 all evidence it. Deciding now that you would like the treatment retroactively does not qualify.
You are within 3 years and 75 days of the effective date
Measured from the date on line E, not your formation date. An extension to file Form 1120-S does not extend it.
Lateness was the ONLY thing that went wrong
Throughout the period the business had to meet every eligibility test — no ineligible or nonresident alien owners, one class of stock, under 100 shareholders. If something else was also wrong, this route is closed.
You have reasonable cause, and you acted promptly on discovery
Two separate prongs. Why it was missed, and what you did once you found out. A statement addressing only the first is facially deficient.
Everyone reported income consistently
The business filed Forms 1120-S rather than 1065 or 1120, and each owner picked up their K-1 share on their personal return.
Every owner in the look-back period will sign
Not just current owners — everyone who held an interest at any time from the first day of the election year through the day you file, including people who have since been bought out.
The filing itself carries the required wording
The header across the top margin of page 1, a statement covering both reasonable cause and diligent action, and a dated declaration under penalties of perjury. Scorply produces all three, but they are a condition of relief rather than a formality.
What Scorply produces for a late election
- Your Form 2553 with "FILED PURSUANT TO REV. PROC. 2013-30." already printed in the top margin of page 1
- A Reasonable Cause and Inadvertence Statement drafted from your own facts, addressing both required prongs, with the exact penalties-of-perjury declaration the revenue procedure specifies
- Consistent-reporting statements for every owner in the look-back period, including former owners
- For an LLC, the five Part IV corporate classification representations — and a clear warning not to file Form 8832 alongside them
- A filing checklist with the exact IRS fax number and address for your state
Common questions
How late can I file Form 2553?
Up to 3 years and 75 days after the effective date you want, under Rev. Proc. 2013-30, provided you meet its conditions. Past that window your remaining option is a private letter ruling under section 1362(b)(5), which is slow and carries a user fee.
What happens if I just file late without asking for relief?
Your form is not rejected. Under IRC section 1362(b)(3) the IRS treats it as an election for the following tax year instead. So you get S-corp status — just starting a year later than you wanted, which is rarely what people intend.
What has to appear on a late Form 2553?
Three things a timely filing does not need: the words "FILED PURSUANT TO REV. PROC. 2013-30." written across the top margin of page 1, an explanation on line I covering both reasonable cause and your diligent action on discovery, and consent signatures from everyone who was an owner during the look-back period.
Is 'I did not know I had to file it' a good enough reason?
On its own, it is weak. What makes it persuasive is conduct showing you genuinely intended to be an S corporation at the time — payroll already running, W-2 wages actually paid, an accountant engaged, a resolution in your records. Unawareness paired with that evidence is commonly accepted. Unawareness with nothing behind it, or a deliberate decision to wait and see how the year went, is not.
Does an LLC need to file Form 8832 as well?
No — and filing one is a mistake. A timely Form 2553 triggers a deemed entity classification election automatically; a late one does not, so the LLC makes five representations in Part IV instead. Filing a separate Form 8832 contradicts representation 3 and can sink the relief request.
Does Scorply guarantee the IRS will accept my relief request?
No, and be skeptical of anyone who does. We screen you against every condition, draft a statement that addresses both required prongs, and make sure the procedural requirements are met. Whether the IRS grants relief is its decision.
For the full detail of the revenue procedure, see our Rev. Proc. 2013-30 reference and the late election guide.