SCorpDesk / 2026 S-Corp & QBI Guides / 2026 Retroactive Late S-Corp Election Guide (IRS Form 2553 & Rev. Proc. 2013-30)
2026 Retroactive Late S-Corp Election Guide (IRS Form 2553 & Rev. Proc. 2013-30)
Can you still make a retroactive S-Corp election for 2026 after March 15?
Yes. Under IRS Revenue Procedure 2013-30, an LLC or corporation can file a late retroactive Form 2553 S-Corporation election up to 3 years and 75 days after the requested effective date by writing "FILED PURSUANT TO REV. PROC. 2013-30" at the top of Form 2553 and attaching a reasonable-cause statement.
Yes. Under IRS Revenue Procedure 2013-30, an LLC or corporation can file a late retroactive Form 2553 S-Corporation election up to 3 years and 75 days after the requested effective date by writing "FILED PURSUANT TO REV. PROC. 2013-30" at the top of Form 2553 and attaching a reasonable-cause statement.
Frequently Asked Questions
Can you still make a retroactive S-Corp election for 2026 after March 15?
Yes. Under IRS Revenue Procedure 2013-30, an LLC or corporation can file a late retroactive Form 2553 S-Corporation election up to 3 years and 75 days after the requested effective date by writing "FILED PURSUANT TO REV. PROC. 2013-30" at the top of Form 2553 and attaching a reasonable-cause statement.