Related Resources for S Corporation [1]

Form 2553 [3] - the form you need to fill out in order to elect S corporation status with the IRS.
Instructions for Form 2553 [4] - an IRS publication that provides instructions for Form 2553 and details the eligibility requirements for S corporations.
Form 1120S [5] - another IRS form (the informational return) that you'll need to file annually with the IRS, even though S corporations do not pay corporate income tax.
A form chart [6] - an IRS chart created to help S corporations and their shareholders determine what forms they need to file on an annual basis.
26 U.S.C. § 1361 [7] - full text of the federal statute defining "S corporation."
S Corporation Facts [8] - Nolo Press has additional information on S Corporations worth checking out.

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