Late S Corporation Election Reasonable Cause Statement Form

Late S Corporation Election Reasonable Cause Statement Form
Use this form to explain why an S corporation election was filed late and provide the facts supporting reasonable cause. Complete the requested business and election details, then describe the delay and any supporting records.
Entity and Contact Information
Corporation Legal Name
Employer Identification Number (EIN)
State of Incorporation
Principal Business Address
Street Address
Street Address Line 2
CityState / ProvincePostal / Zip Code
Primary Contact Name
Primary Contact Title / Role
Contact Email
example@example.com
Contact Phone Number
Please enter a valid phone number.Format: (000) 000-0000.
Election Details
Requested election effective tax year
MonthDayYear
2 digit month, 2 digit day, 4 digit yearDate
Intended filing or effective date for the S corporation election
MonthDayYear
2 digit month, 2 digit day, 4 digit yearDate
Date the election was actually filed or the lateness was discovered
MonthDayYear
2 digit month, 2 digit day, 4 digit yearDate
Concise explanation of the intended election action
Reasonable Cause Statement
Detailed explanation of late election and reasonable cause
Circumstances that caused the delay
When the issue was discovered and by whom
Steps taken to correct the issue and any reliance on a tax professional or other third party
Supporting Facts and Review
Supporting facts and documents available
Other
Certification and acknowledgment
Should be Empty: