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Legal Entity Tax Strategy: Late S Elections

A C-Corporation structure may be more beneficial

The IRS will facilitate the grant of relief to late-filing entities by consolidating many other revenue procedures into one revenue procedure and increasing relief in certain circumstances. This provides relief guidance for the following late elections:

  • S corporation
  • Electing Small Business Trust (ESBT)
  • Qualified Subchapter S Subsidiary (QSub)
  • Qualified Subchapter S Trust (QSST)
  • Corporate classification

Under the revenue procedure, the relief is granted when the entity cannot qualify solely because it failed to timely file the election under Subchapter S with the applicable IRS Campus and all returns reported consistent income, as if the election was in effect.

If appropriately implemented, your business could save up to 15000 dollars or more in tax payments.

How much in taxes are you overpaying to the IRS?

We can help you reduce tax payments and achieve financial freedom. Schedule a free zoom call with our tax specialists!


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