How to Request an S-Corporation Acceptance Letter From the IRS

by Wanda Thibodeaux; Updated September 26, 2017
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Corporations may opt to become S-corporations. This allows them to shift much of their tax responsibility to shareholders. To do this, a corporation files Form 2553 with the Internal Revenue Service. If the IRS finds that the corporation meets all the requirements for becoming an S-corporation, it sends a formal acceptance letter. This document is important for the corporation to have, as it verifies who should be handling the corporation's taxes. If a corporation needs a copy of this acceptance letter, it must contact the IRS.

Items you will need

  • Documentation identifying your corporation
  • Documentation showing proof of Form 2553 filing
Step 1

Gather your documentation that contains basic information about the business, such as your business name, Employer Identification Number and business address. Collect any other documentation that will help you request a copy of the acceptance letter, such as a dated receipt from sending Form 2553 certified mail.

Step 2

Call the Internal Revenue Service Business and Specialty Tax Line at 1-800-829-4933. This is the hotline that handles virtually all requests for documentation copies and filing follow-ups. The hotline is available from 7 a.m. to 10 p.m. Monday through Friday.

Step 3

Tell the representative you need to get a copy of the S-corporation acceptance letter for your corporation. Provide the representative with your company information, EIN and other supporting data that can help her locate your paperwork. The representative will try to locate the letter if it already was issued to make and send you a copy, or will find out the cause of the initial acceptance delay so you know when the IRS plans to send you the notice.

Tips

  • The IRS sometimes questions whether you filed Form 2553. Without Form 2553, you cannot get an acceptance letter. If the IRS tells you it isn't sure whether you filed, send the IRS evidence of filing. The IRS accepts a copy of your certified mail receipt, Form 2553 with an accepted stamp and Form 2553 with a stamped IRS received date. It also takes the original IRS acceptance letter as proof of filing, but if your purpose is to get a copy of this letter because you never got it or lost it, you'll need to use one of the other evidences in your request and mail them to the IRS.

    Acceptance letters generally reach S-corporations within 60 days of filing. If you checked Box Q1 on Form 2553, however, it can take up to five months. Wait for this time frame to pass before you call the IRS.

About the Author

Wanda Thibodeaux is a freelance writer and editor based in Eagan, Minn. She has been published in both print and Web publications and has written on everything from fly fishing to parenting. She currently works through her business website, Takingdictation.com, which functions globally and welcomes new clients.

Photo Credits

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