How to handle late sub S filing statement

[rbsorensen]

I filed form 2553 (Sub S election for my LLC) but did so late.  Therefore, according to the instructions for form 2553 I need to add a statement on the top of the front page of the 1120-S return:

INCLUDES LATE ELECTION FILED PURSUANT TO REV. PROC. 2013-30

How do I make that happen?

[RobertB4444]

You'll have to print and mail your return.

@rbsorensen 

[Rick19744]

A few comments regarding your issue:

• Have you read Rev Proc 2013-30?
• Do you meet all the requirements of the revenue procedure?
  • https://www.irs.gov/pub/irs-drop/rp-13-30.pdf
• Make sure you review the revenue procedure and include any attachments that are required
  • Reasonable cause statement
  • Penalties of perjury statement
  • Make sure you read what statements need to be signed
• You will need to file in duplicate; one separately and one with the Form 1120-S
• This should not be taken lightly.  I would not file the late election without discussing with a tax professional that everything is being handled correctly.