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Reconciliation of Occupational License Tax Withheld 222 S Fcps Form

Reconciliation of Occupational License Tax Withheld 222 S Fcps Form

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all right for this video I want to go over the S corporation election on form 2553 and in particular I want to cover filing this election when it's late right so if you file the election late what do you do there are late election relief procedures and so what we're going to cover in this uh scenario is a C corporation that needs to file a late S election and they're doing so pursuant to rev proc 2013-30 so I've got one slide in front of us covering some of the rules and then the fact pattern and then we have the sample 2553 that we'll go through and I also have a late election relief statement that's being attached to the S corporation election okay so if we go back to the slides first to start so what are the general filing requirements for S S corporation elections so the the first one is you have to have a domestic entity so domestic meaning it was formed in the United States so this is a U.S corporation or it's a domestic eli

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