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Get What Is Irs Form 2553

See Parts II and III on back and the separate instructions. The corporation can fax this form to the IRS (see separate instructions). Notes: 1. Do not file Form 1120S, U.S. Income Tax Return for an S Corporation, for any tax year before the year the election takes effect. 2. This election to be an S corporation can be accepted only if all the tests are met under Who May Elect on page 1 of the instructions; all shareholders have signed the consent statement; an officer has signed this.

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