How to verify that the IRS accepted your S election

The narrow question

You filed Form 2553, Election by a Small Business Corporation, and now you want to know one thing: did the IRS actually accept your S corporation election? The answer comes from a specific confirmation the IRS sends after processing the form, not from the fact that you mailed or faxed it. Until you have that confirmation in hand, treat the election as pending and keep your documentation organized.

An S corporation is a corporation that elects to pass corporate income, losses, deductions, and credits through to shareholders, who report the flow-through on their personal returns (IRS S corporations). To become one, the corporation must submit Form 2553 signed by all shareholders (IRS S corporations).

What confirmation looks like

When the IRS accepts an S election, it issues a notice confirming the election and its effective date. This letter is the definitive answer to whether your election was accepted. If you filed and heard nothing, do not assume silence means acceptance. The IRS should generally send a determination within about 60 days of filing, and if you have heard nothing within 2 months (5 months if box Q1 is checked), the instructions direct you to follow up by calling 1-800-829-4933 (Instructions for Form 2553). The IRS also sends notices when an election is rejected or when more information is needed, so the specific document you receive matters.

If you receive a notice requesting additional details or correcting an effective date, respond promptly. A rejected election is not the end of the road: relief for a late election may be available if the corporation can show the failure to file on time was due to reasonable cause, with an explanation of the reasonable cause and diligent actions to correct the mistake upon discovery (Instructions for Form 2553).

Build your filing record before you need it

Practical workflow: create a single folder, physical or digital, dedicated to the S election. Include:

• A complete copy of the signed Form 2553, including all shareholder signatures
• Proof of the filing date and method (certified mail receipt, fax confirmation, or e-file acknowledgment)
• The IRS confirmation notice once received
• Any correspondence the IRS sends about the election

If you filed a late election under relief procedures, note that the corporation must enter "FILED PURSUANT TO REV. PROC. 2013-30" in the top margin of the first page of Form 2553, and if the election is attached to Form 1120-S, that form must also carry the corresponding notation (Instructions for Form 2553). Keep copies showing those notations were made.

What to do if you have no confirmation

If a reasonable time has passed since filing and no notice has arrived, take these steps in order:

1. Check your copy of Form 2553 for completeness, especially signatures and the effective date on line E.
2. Contact the IRS business line to ask about the status of the election.
3. Request a tax account transcript for the corporation to see whether the return type has changed.
4. If the election was never received or was rejected, evaluate whether late-election relief applies based on reasonable cause (Instructions for Form 2553).

Do not file your first Form 1120-S assuming acceptance without confirmation. Filing the wrong return type creates corrections that take far more effort than a status check.

Confirm the effective date matches your intent

Acceptance alone is not enough; the effective date on the confirmation must match the tax year you intended. An election generally takes effect for the tax year you specified on the form (Instructions for Form 2553). If the election was filed late and relief is granted, the IRS notice will state the effective date it accepted, so rely on that notice rather than assuming a date. Compare the notice to your records and flag any mismatch immediately.

Once the effective date is confirmed, your filing obligations change. S corporations file Form 1120-S and provide Schedule K-1 to shareholders (IRS S corporations). If you are weighing whether the election made sense for your business in the first place, our article on whether your contracting business should elect S-Corp taxation covers the decision side, and our guide on how much to pay yourself from your S-Corp covers what comes after acceptance.

Store the confirmation where future-you can find it

Practical workflow: file the acceptance notice with your permanent corporate records, alongside your articles of incorporation and shareholder agreements. Banks, lenders, and successor advisors often ask for proof of S status years later, and the IRS notice is the document that answers the question. Set a calendar reminder to verify the effective date appears correctly on your first Form 1120-S.

If you are unsure whether your election was accepted, or you received a notice you do not understand, reach out through our contact page and we will help you sort it out.

Further reading

For related context, read LLC vs. S-Corp: legal structure and tax treatment.

For related context, read Should your contracting business elect S-Corp taxation?.

Sources

• IRS: Business structures