Does the EIN come before Form 2553?
Before. Form 2553 asks for the EIN in its header block, so the election cannot be filed without one. The sequence runs 3 steps: register with the state, obtain the EIN, then file Form 2553 within 75 days.
| Step | Filing | Elapsed time |
|---|---|---|
| 1. Form the entity | State articles | 1 to 15 business days |
| 2. Obtain the EIN | Form SS-4 | 15 minutes to 11 weeks |
| 3. Elect S status | Form 2553 | Due within 75 days |
| 4. File the return | Form 1120-S | Due March 15 |
Source: IRS Instructions for Form 2553 and Form SS-4, and 26 CFR § 301.7701-3.
A blank EIN field returns Form 2553 unprocessed, and the returned election does not pause the 75-day clock. Applying by mail at 6 to 11 weeks can consume the whole window on its own.
How do you apply for an S corp EIN?
5 steps, about 12 minutes of form work. Form the entity, name 1 responsible party, check Corporation on line 9a, sign and send the SS-4, then file Form 2553 once the number lands.
Which SS-4 lines does an S corp answer?
8 lines carry the weight. Line 9a takes the Corporation box with 1120-S beside it, line 8a asks whether the applicant is an LLC, and line 7a names 1 responsible party who is a person.
Line 1 — Legal name of entity
Copy the name from the state approval, character for character.
Inc. and Incorporated read as two different entities to the IRS. The name on line 1 prints on the CP-575 and has to match the name on Form 2553.
Line 7a and 7b — Responsible party
Line 7a names 1 individual who controls the entity and its funds. Line 7b takes that person's SSN or ITIN, and the word Foreign when the person holds neither.
The responsible party is a person, never the board and never the corporation itself. An entity on line 7a triggers rejection.
Line 8a and 8b — LLC question
An LLC electing S treatment answers Yes and enters its member count on line 8b. A corporation answers No.
The answer here does not make or break the S election. It records what the state actually formed.
Line 9a — Type of entity
Check Corporation and write 1120-S as the form to be filed.
This is the field that sets the tax account. Checking Partnership opens a Form 1065 account, and the IRS then expects a return the S corporation never files.
Line 11 — Date the business started
Enter the date the state printed on the approval, in month, day, year order.
Line 11 anchors the tax year, and the tax year is what starts the 75-day clock on Form 2553.
Line 12 — Closing month of accounting year
Enter December for a calendar-year S corporation, which is what almost every S corporation runs on.
An S corporation is required to use a permitted tax year. Changing the month later takes Form 1128.
Line 13 — Highest number of employees expected
Enter a number in all 3 boxes: agricultural, household, and other. Enter 0 in each box where none apply.
A shareholder who works in the business counts as an employee, because reasonable wages run through payroll.
Line 18 — Prior EIN
Answer whether the entity on line 1 has ever received an EIN, and enter the previous number when the answer is Yes.
An existing LLC electing S treatment already has an EIN and keeps it. This line is where that gets declared.
Every field on the form appears on the Form SS-4 walkthrough.
When is the S corp election due?
75 days. Form 2553 is due no later than 2 months and 15 days after the tax year begins. A calendar-year entity electing for 2026 files by March 15, 2026. Late filers use Rev. Proc. 2013-30 relief.
Relief under Rev. Proc. 2013-30 reaches back 3 years and 75 days, and it requires reasonable cause plus consistent reporting by all shareholders. An entity that misses both windows waits until the next tax year, filing Form 1120 at the 21 percent corporate rate in the meantime.
Who can hold S corp shares?
The ceiling is 100 shareholders and 1 class of stock. Shareholders must be US citizens, resident aliens, or qualifying trusts and estates. 0 non-resident aliens and 0 partnerships may hold shares.
IRC section 1361 sets these limits by defining the small business corporation an S election requires. A single non-resident alien shareholder terminates the election, which makes the S corporation the wrong structure for most founders outside the US. Those founders keep the LLC and file Form 1065 or a disregarded-entity return instead. The non-resident route is set out on EIN for non-residents.
What payroll does an S corp trigger?
A shareholder who works in the business takes reasonable W-2 wages before any distribution. Payroll adds 4 recurring filings and 2 payroll taxes: Social Security at 12.4 percent and Medicare at 2.9 percent.
| Filing | Frequency | Deadline |
|---|---|---|
| Form 1120-S | Annual | March 15 |
| Schedule K-1 | Annual, per shareholder | March 15 |
| Form 941 | Quarterly | April 30, July 31, October 31, January 31 |
| Form 940 | Annual | January 31 |
| W-2 | Annual, per employee | January 31 |
Wages carry the 12.4 percent and 2.9 percent payroll taxes, while distributions do not. That gap is the reason the IRS audits low shareholder salaries, and it is why the self-employment rate of 15.3 percent still matters as the comparison point.
When does an S corp need a new EIN?
4 events force a new number: incorporating a sole proprietorship, converting to a partnership, creating a new corporation after a statutory merger, or a receiver taking over in bankruptcy. Revoking the S election forces 0 new numbers.
An existing LLC that elects S treatment keeps its 9-digit EIN, because Form 2553 changes the classification rather than the entity. That election locks the classification for 60 months under 26 CFR § 301.7701-3(c)(1)(iv). Closing an account instead of changing it is covered on cancelling an EIN.
Three adjacent filings change details without touching the number. Form 8822-B reports a new responsible party within 60 days. Form 1128 changes the accounting year set on line 12. Form 8832 elects corporate classification on its own, though an LLC filing Form 2553 is treated as having made that election too, under IRC section 1362.
How long does an S corp EIN take?
15 minutes online with an SSN or ITIN. 4 to 7 business days by fax to 855-641-6935, or 855-215-1627 from outside the US. 6 to 11 weeks by mail. International applicants call 267-941-1099.
Channel-by-channel timings sit on how long an EIN takes. Pick the route against the 75-day election window rather than against convenience.
What does an S corp EIN cost?
$0 at the IRS across all 4 filing routes, and Form 2553 costs $0 as well. Form SS-4 downloads free. einnumber.co charges $67 Standard and $97 Fast for preparation and filing.
| Filing | IRS fee | Filed for you |
|---|---|---|
| Form SS-4 (the EIN) | $0 | $67 Standard, $97 Fast |
| Form 2553 (the election) | $0 | Filed by your accountant |
| Year 2 and every year after | $0 | Nothing renews |
The full price comparison against third-party filers sits on what an EIN costs.