How to change from S corp to C Corp?
File a formal request with the IRS to switch Entities with the Entity control division. You cannot change back for 5 years. here is information if it is the other way round C Corporation Requesting a Change to File as an S Corporation In an effort to more accurately receive and process returns from taxpayers who are requesting to change their filing status from a C Corporation (filing Form 1120) to an S Corporation (filing Form 1120S), the Internal Revenue Service recommends that taxpayers follow the steps below and use the following form. Alert: Please ensure that your Form 2553 includes a signature as noted in the instructions from the Form 2553 (subset below) If the form is submitted without the proper corporate officer signature, it will not be considered timely and impact the processing of your return. Form 2553 is required to be submitted in PDF format if the taxpayer is submitting this form with their timely e-filed return. Signature Form 2553 must be signed and dated by the pre