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Business & farm
No. If it is already an S-corporation, Form 2553 is not required.
Form 2553 is only used to BECOME an S-corporation.
If Form 2553 was not filed, your business is not taxed as an S-corporation, unless you qualify for the special rules for a "Late Election" and file Form 2553 as soon as possible.
‎February 4, 2025
3:11 PM