Sole member LLC to S-Corp change

global77 — Tue, 10 Mar 2026 07:30:12 GMT

1. How long does it take for the IRS from start to finish to complete a change request from a sole member LLC to S-Corp status?

2. Supposing the change was granted in October, does that mean the filing from January to September will be filed as an LLC and from October to December as an S-Corp? Or that the whole year would fall under S-Corp status?

Thank you.

Re: Sole member LLC to S-Corp change

Anonymous_ — Thu, 01 Dec 2022 14:51:45 GMT

See Solved: LLC to S-Corp change (intuit.com)

When To Make the Election

Complete and file Form 2553:

No more than 2 months and 15 days after the beginning of the tax year the election is to take effect, or
At any time during the tax year preceding the tax year it is to take effect.

For this purpose, the 2-month period begins on the day of the month the tax year begins and ends with the close of the day before the numerically corresponding day of the second calendar month following that month. If there is no corresponding day, use the close of the last day of the calendar month.

Example 1. No prior tax year.

A calendar year small business corporation begins its first tax year on January 7. The 2-month period ends March 6 and 15 days after that is March 21. To be an S corporation beginning with its first tax year, the corporation must file Form 2553 during the period that begins January 7 and ends March 21. Because the corporation had no prior tax year, an election made before January 7 won’t be valid.

Example 2. Prior tax year.

A calendar year small business corporation has been filing Form 1120 as a C corporation but wishes to make an S election for its next tax year beginning January 1. The 2-month period ends February 28 (29 in leap years) and 15 days after that is March 15. To be an S corporation beginning with its next tax year, the corporation must file Form 2553 during the period that begins the first day (January 1) of its last year as a C corporation and ends March 15th of the year it wishes to be an S corporation. Because the corporation had a prior tax year, it can make the election at any time during that prior tax year.

Example 3. Tax year less than 2½ months.

A calendar year small business corporation begins its first tax year on November 8. The 2-month period ends January 7 and 15 days after that is January 22. To be an S corporation beginning with its short tax year, the corporation must file Form 2553 during the period that begins November 8 and ends January 22. Because the corporation had no prior tax year, an election made before November 8 won’t be valid.

Re: Sole member LLC to S-Corp change

Anonymous_ — Thu, 01 Dec 2022 14:52:23 GMT

@global77 wrote:
1. How long does it take for the IRS from start to finish to complete a change request from a sole member LLC to S-Corp status?

Typically 60-90 days.

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Sole member LLC to S-Corp change

Re: Sole member LLC to S-Corp change

When To Make the Election

Re: Sole member LLC to S-Corp change