Connecticut Election of 'S' Corporation Status and Instructions - IRS 2553
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How to fill out Election Of 'S' Corporation Status And Instructions - IRS 2553?
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FAQ
Form 2553 electing special tax status must be filed with the IRS. A Connecticut S corporation is considered, by law, to be an individual entity separate from its owners (shareholders). There can be some limitations as to the kind of business Connecticut S corporations are allowed to conduct.
Connecticut recognizes the federal S corporation election and does not require a state-level S corporation election.