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If the corporation's principal business, office, or. Web it is (a) a domestic corporation, or (b) a domestic entity eligible to elect to be treated as a corporation, that. Web form 2553 is used by limited liability companies (llcs) and corporations to elect the s corporation (s corp) tax. Web find mailing addresses by state and date for filing form 2553. Web current revision form 2553 pdf instructions for form 2553 ( print version pdf) recent developments taxpayer relief for certain.