- Form 2553 - the form you need to fill out in order to elect S corporation status with the IRS.
- Instructions for Form 2553 - an IRS publication that provides instructions for Form 2553 and details the eligibility requirements for S corporations.
- Form 1120S - 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 - 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 - full text of the federal statute defining "S corporation."
- S Corporation Facts - Nolo Press has additional information on S Corporations worth checking out.
