Understanding your CP261 notice

 

What this notice is about

We've accepted your S Corporation election per Form 2553, Election by a Small Business Corporation.


What you need to do


You may want to

If your address changes, submit Form 8822-B, Change of Address or Responsible Party – Business PDF, to ensure our records remain correct.


Frequently asked questions

Relief may be available through Revenue Procedure 2013-30 within Late Election Relief.

The instructions for requesting a PLR are in the first Internal Revenue Bulletin of each calendar year.


Links that you may find useful


For more information on S corporations formed as a Limited Liability Company (LLC):

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