Tax election services
Delaware S-Corporation Election (Form 2553)
Elect S-Corporation tax status on IRS Form 2553 ($149 service, $0 state fee). Confirm shareholder eligibility, payroll obligations, and election timing with a qualified tax adviser.
Last content review: October 25, 2026
Corp USA is not a law firm and does not provide legal advice.
- Delaware Title 8 & Title 6 statutory references
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What to know before you file
IRS Form 2553 Timing
Generally within 2 months and 15 days of the start of the effective tax year. Review Rev. Proc. 2013-30 for late relief.
Official source: Internal Revenue Service (IRS)Delaware Entity Obligations Continue
An S-taxed LLC still pays $300 June 1 LLC tax; an S-taxed domestic corporation still files its March 1 report and franchise tax.
Official source: Delaware Division of Corporations (Title 8 & Title 6)Frequently asked questions
No. IRC § 1361 restricts eligible shareholders. US tax-residency rules need professional review.
Official source: Internal Revenue Service (IRS)No. State formation and federal tax election are separate.
Official source: Internal Revenue Service (IRS)Your next chapter. In Delaware.
Corp USA is not a law firm and does not provide legal advice.