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IRS Form 2553 Script Hi everyone, Im Priyanka Prakash, senior staff writer for Fundera. Today Ill show you how to fill out IRS Form 2553: Election by a Small Business Corporation. The most common use for this form is for a limited liability company (LLC) or C-corp that wants to be taxed as an S-corporation. If you correctly complete and submit this form on time, the IRS will treat your business as an S-corp for federal income tax purposes. This means the profits and losses of your business will pass through to the owners personal tax returns, and the business itself will not pay an income tax. Now, before you even fill out this form, you should make sure that you meet the requirements for electing S-corp tax status. Theres a long list of requirements that you can find in the IRS guide that accompanies this form, but the main requirements are that your company can have no more than 100 shareholders, only one class of stock, and no nonresident alien shareholders. Okay, lets get to