Missing the S-Corp election deadline does not mean losing
the tax benefits. Under IRS Rev. Proc. 2013-30, most
businesses can file a late Form 2553 and have their election
treated as if it was made on time. Here is exactly how to
qualify, what to file, and how to avoid the mistakes that
disqualify relief.
S-Corp owners have a narrow window before December 31 to reduce taxes, balance payroll, max out retirement contributions, and clean up their books. Here are 10 proven year-end moves that protect your profits and set your business up for a stronger 2026.
