Late S-Election Relief (Rev. Proc. 2013-30)

Reasonable-cause statement attached to a late Form 2553 to obtain relief for a late S-corporation election.

Rev. Proc. 2013-30Form 2553

Entity name *

EIN *

Entity making the election

Intended effective date *

Reasonable cause for the late filing *

Signed by

Title / capacity

Date

Preview

FILED PURSUANT TO REV. PROC. 2013-30

REQUEST FOR RELIEF FOR A LATE S CORPORATION ELECTION

Entity: [Entity name]
EIN: [EIN]
Intended effective date of S corporation election: [date]

[Entity name] requests relief under Rev. Proc. 2013-30 for the late filing of Form 2553,
Election by a Small Business Corporation, and represents the following:

1. The entity intended to be classified as an S corporation as of the intended
   effective date shown above.
2. The entity failed to qualify as an S corporation on the intended effective date
   solely because Form 2553 was not filed by its due date.
3. Reasonable cause for the failure to file a timely election:
   [Explain the reasonable cause for the late filing.]
4. The entity and all of its shareholders reported their income consistently with
   S corporation status for the year the election was intended to be effective and for
   all subsequent years.
5. This request is filed within 3 years and 75 days of the intended effective date.

STATEMENT OF SHAREHOLDER CONSENT
Each shareholder during the period beginning on the intended effective date and ending
on the date of this election has reported income consistently with S corporation status
on all affected returns and consents to the election. A Form 2553 signed by all such
shareholders is attached.

Under penalties of perjury, I declare that I have examined this election, including any
accompanying documents, and, to the best of my knowledge and belief, the election
contains all the relevant facts relating to the election, and such facts are true,
correct, and complete.


_______________________________
[Authorized signer]
[Title]
Date: [Date]

How & when to file: Attach this statement to a completed Form 2553 signed by all shareholders, and write "FILED PURSUANT TO REV. PROC. 2013-30" across the top of Form 2553. The request must be made within 3 years and 75 days after the intended effective date. It may be filed on its own or together with the first Form 1120-S. All shareholders must have reported income consistently with S-corporation status for every affected year.

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FILED PURSUANT TO REV. PROC. 2013-30 REQUEST FOR RELIEF FOR A LATE S CORPORATION ELECTION Entity: [Entity name] EIN: [EIN] Intended effective date of S corporation election: [date] [Entity name] requests relief under Rev. Proc. 2013-30 for the late filing of Form 2553, Election by a Small Business Corporation, and represents the following: 1. The entity intended to be classified as an S corporation as of the intended effective date shown above. 2. The entity failed to qualify as an S corporation on the intended effective date solely because Form 2553 was not filed by its due date. 3. Reasonable cause for the failure to file a timely election: [Explain the reasonable cause for the late filing.] 4. The entity and all of its shareholders reported their income consistently with S corporation status for the year the election was intended to be effective and for all subsequent years. 5. This request is filed within 3 years and 75 days of the intended effective date. STATEMENT OF SHAREHOLDER CONSENT Each shareholder during the period beginning on the intended effective date and ending on the date of this election has reported income consistently with S corporation status on all affected returns and consents to the election. A Form 2553 signed by all such shareholders is attached. Under penalties of perjury, I declare that I have examined this election, including any accompanying documents, and, to the best of my knowledge and belief, the election contains all the relevant facts relating to the election, and such facts are true, correct, and complete. _______________________________ [Authorized signer] [Title] Date: [Date]