There is no online tracker for Form 2553, so the way to check the status of your S corporation election is to call the IRS Business and Specialty Tax Line at 800-829-4933 about 60 days after you filed. The representative can tell you whether the form was received, whether it is still processing, or whether a notice has already gone out. If the election was accepted, the IRS mails Notice CP261 confirming the effective date. If it was denied, you receive Notice CP264 with the reason.
When to Start Checking
The IRS instructions for Form 2553 say you should generally receive a determination within 60 days of filing. Peak filing season from January through April can stretch that out, but 60 days is the baseline. If you checked box Q1 in Part II requesting a specific fiscal tax year, add another 90 days, because the IRS has to issue a separate ruling letter on the tax year request.1Internal Revenue Service. Instructions for Form 2553
Calling before the 60 days are up usually will not get you an answer, because the form has not worked its way through processing yet. Wait out the window, then pick up the phone.
Calling the IRS Business Line
The number is 800-829-4933, the IRS Business and Specialty Tax Line.2Internal Revenue Service. Telephone Assistance Contacts for Business Customers This line handles business account questions, including S corporation elections. The IRS itself directs filers to this number when neither an acceptance nor a denial notice has arrived.3Internal Revenue Service. Filing Requirements for Filing Status Change
Before you call, have these in front of you:
- The corporation’s Employer Identification Number (EIN)
- The exact legal name of the corporation as it appears on Form 2553
- The date you mailed or faxed the form, and which method you used
- Your proof of filing, in case the IRS has no record
Only the business owner, a corporate officer, or someone with a filed Form 2848 (Power of Attorney) can get account information over the phone. If you are not one of those people, the representative will not discuss the account with you.
If You Work With a Tax Professional
Your CPA or tax attorney can call the Practitioner Priority Service at 866-860-4259 instead of the general business line. PPS representatives handle practitioner account questions and can often resolve issues faster. The practitioner needs a valid Form 2848 or Form 8821 on file and must pass authentication. Hours are weekdays, 7 a.m. to 7 p.m. local time, with a limit of five client inquiries per call.4Internal Revenue Service. Practitioner Priority Service
Why Proof of Filing Matters on the Call
If the IRS has no record of your Form 2553, your proof of submission becomes the whole case. Acceptable proof per the IRS instructions includes a certified or registered mail receipt with a timely postmark, or the equivalent from a designated private delivery service.5Internal Revenue Service. Instructions for Form 2553 If you faxed the form, the fax confirmation page showing date, time, and IRS fax number serves the same purpose. Without that documentation, establishing that you filed on time becomes much harder.
What the IRS Mails Back
Acceptance: Notice CP261
When the IRS approves the election, it mails Notice CP261 to the corporation’s address on file. The notice confirms that the election has been accepted and states the effective date of your S corporation status.6Internal Revenue Service. Understanding Your CP261 Notice Keep it in your permanent records. The IRS may ask for it if your filing status is ever questioned, and banks and lenders sometimes request a copy. Once you have CP261, you file Form 1120-S for the tax year shown on the notice.7Internal Revenue Service. About Form 1120-S, U.S. Income Tax Return for an S Corporation
Denial: Notice CP264
If the election is denied, the IRS sends Notice CP264 explaining why it rejected your Form 2553.8Internal Revenue Service. Understanding Your CP264 Notice Common reasons include a missing shareholder signature, an ineligible shareholder, or a late filing. Some defects can be corrected if you respond quickly to the notice with the right documentation, often without losing the original effective date. Other problems, especially a missed deadline or an eligibility failure, require the relief process described below.
If Nothing Arrives
Sometimes neither notice shows up. The form may have been lost in the mail, sent to the wrong IRS address, or stuck in a processing error. This is the most dangerous outcome, because you might file Form 1120-S assuming you are an S corporation while the IRS has no record of any election. If more than 60 days have passed and nothing has come in the mail, call 800-829-4933 and confirm receipt. If the IRS never got the form, you will need to refile and likely request late-election relief.
What to Do About Your Tax Return While You Wait
The IRS instructions for Form 1120-S are clear: do not file Form 1120-S for any tax year before the year the election takes effect, and do not file it at all unless you have filed or are attaching Form 2553.9Internal Revenue Service. Instructions for Form 1120-S In practice, if you filed Form 2553 on time and expect acceptance, most tax professionals go ahead and prepare the 1120-S. If the election is ultimately denied, you refile as a C corporation on Form 1120. The safer play is to get confirmation of your election status before the return deadline, which is another reason to call at the 60-day mark rather than wait longer.
If the News Is Bad: Late-Election Relief
A CP264 denial, or a confirmation that the IRS never received your form, is not necessarily the end of your S election. Revenue Procedure 2013-30 offers a streamlined relief process that avoids the cost of a private letter ruling.10Internal Revenue Service. Late Election Relief To qualify, all of the following must be true:
- The corporation met every S corporation eligibility requirement and failed to qualify only because the election was not filed on time.
- The corporation has reasonable cause for the late filing, such as reliance on a tax professional who missed the deadline.
- The entity and all shareholders have reported income consistent with S corporation status for the intended year and every year since.
- Less than 3 years and 75 days have passed since the intended effective date.
You file the late Form 2553 along with a statement describing the reasonable cause and confirming consistent reporting. Signed shareholder affidavits are also required, each confirming that the shareholder reported income on an S corporation basis during the gap. The IRS generally grants relief automatically upon review.
If your entity is an LLC that also needs a late corporate classification election because Form 8832 was never filed, you can bundle both requests together, provided the LLC timely filed all federal tax returns consistent with S corporation status.10Internal Revenue Service. Late Election Relief
If the 3-year-and-75-day window has closed, or if the problem is an eligibility failure rather than a missed deadline, the streamlined process does not apply. The remaining option is a private letter ruling, which requires a formal application and a user fee published annually in Revenue Procedure 2026-1. Fees for entity classification rulings typically run into the thousands of dollars, and professional help is effectively required.
A Note on State Elections
Most states automatically recognize the federal S corporation election, so an acceptance from the IRS is usually all you need. A handful of states are the exception. New York and New Jersey, for example, each require a separate state-level election. If your state requires its own filing and you skip it, the state can treat your entity as a C corporation even while the IRS treats it as an S corporation. Confirm with your state’s department of revenue whether anything else is needed. Some states also require nonresident shareholders to file consent agreements before honoring the federal election.