Relief for Late S Corporation Elections: Revenue Procedures 2013-30 and 2022-19, Reasonable Cause, and Form 2553
A live 110-minute CPE webinar with interactive Q&A
This course will explain the steps outlined in Revenue Procedure 2013-30 to facilitate granting S corporation status to businesses requesting late election relief, as well as the more recent Revenue Procedure 2022-19, which identifies a number of issues involving S corporations that may be resolved without a private letter ruling. Our panel of S corporation experts will explain how to file a late S election, eligibility for filing a late election, and LLCs electing S corporation status for tax practitioners working with pass-through entities.
Outline
- S elections
- Late elections
- Improperly prepared elections
- Untimely filed elections
- Revenue procedure 2013-30
- Private letter rulings
- Revenue Procedure 2022-19
- LLCs electing S corporation status
- Best practices
Benefits
The panel will review these and other critical issues:
- Unique considerations for LLCs electing S corporation status
- What constitutes reasonable cause for a late Subchapter S election?
- Common reasons that the IRS declines S elections
- The procedures to follow to expedite acceptance of a late election under Revenue Procedure 2013-30
- The procedures set forth in Revenue Procedure 2022-19 to address specified issues involving S corporations
Faculty

Kevin Anderson
Managing Director, National Tax Office
BDO USA
Mr. Anderson's practice is focused in the areas of mergers and acquisitions, S corporations, Ccorporations,... | Read More
Mr. Anderson's practice is focused in the areas of mergers and acquisitions, S corporations, Ccorporations, consolidated returns, leasing, capitalization and cost recovery, and related tax accounting issues. He has advised corporate clients for many years in their formation, conversion, operations, compliance, reorganization, and sale. Mr. Anderson provides technical leadership to the firm and its clients in the areas of corporate tax, and previously served a leading role in the development and implementation of the firm’s national tax training efforts. He was recently appointed as the firm’s technical practice leader for corporate tax matters.
Closeto be announced.
Early Discount (through 05/19/23)
CPE credit processing is available for an additional fee of $39.
CPE processing must be ordered prior to the event.
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Cannot Attend June 12?
Early Discount (through 05/19/23)
CPE credit is not available on downloads.
CPE On-Demand