To elect for S-corp treatment, file Form 2553. You can make the election valid for the current tax year, which will be reflected in next year's return, by filing Form 2533 no more than two months ...

This special tax status eliminates any possibility ... S corporations aren't without their advantages, however. One person can form an S corporation, while in a few states at least two people ...

The articles of incorporation must be filed with the Secretary of State and a filing fee of $100 must be paid. The S corp tax status can be obtained by filing Form 2553 with the IRS. How much does it ...