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How to prepare Form Instructions 2553
About Form Instructions 2553
Form Instructions 2553 are instructions for filling out Form 2553, which is the Election by a Small Business Corporation form. This form is used by small business corporations, often referred to as S corporations, to elect tax treatment as a pass-through entity. Small business corporations with no more than 100 eligible shareholders can use Form 2553 to elect S corporation status for federal income tax purposes. This form is typically filed by small-business owners who want to avoid double taxation. The instructions for Form 2553 provide guidance and clarification for completing the form correctly, including eligibility requirements and the deadline for filing.
What Is Form 2553?
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