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2025›Instructions for Form 1120-S›General Instructions

How To Make the Election

Instruction 1120-S — Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation · 2026-10-03 edition · updated 2026-10-04 · United States

For details about the election, see Form 2553, Election by a Small Business Corporation, and the Instructions for Form 2553.

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▸Contents — Instruction 1120-S — Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation
Instruction 1120-S — Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation

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