Form a corporation, limited liability company (LLCs), limited partnership or more and do business in New York State. 1a Gross receipts or sales . . . . . . . . . . . . . . . . . .1a b Returns and allowances . . . . . . . . . . . . . . . . . . You can use Form 8832 to elect to be taxed as a C-Corp. If you want the LLC to be taxed as an S-Corp, see Form 2553. In this video I show you how to prepare and file Form 2553 with the IRS to have your LLC or Corporation taxed as an S Corporation. S corps must file with the IRS to get S corp status, a different process from registering with their state. There are special limits on S corps.