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Can LLCs file Form 2553 to become an S corporation?

Incorporation

Yes. An LLC can elect corporate treatment and then S status, or file Form 2553 alone, which the IRS treats as both elections together.

It still has to meet the S-Corp rules on shareholders and stock classes. The LLC remains an LLC legally; only its tax treatment changes.

Inkle assists with Delaware C-Corp incorporation and the filings that follow.

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