Who qualifies to file Form 2553? Eligible entities include domestic C‑Corporations (or LLCs taxed as corporations) with fewer than 100 U.S. shareholders, a single class of stock, and shareholder consent. admin_ebd22025-06-12T10:08:51-07:00S Corp| Share This Story, Choose Your Platform! FacebookXRedditLinkedInWhatsAppTelegramTumblrPinterestVkXingEmail