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Z23
Level 2
March 3, 2026

Revoking S Corp (SMLLC)

  • March 3, 2026
  • 2 replies
  • 15 views

Hello

Client decided to revoke S corp status back to Schedule C as disregarded entity 

Just to confirm if that is all we need: 

efile Final 1120 S for 2025 and Final K1 (discontinued operations as of 12/31/2025)

efile 8832 form changing to disregarded entity and revocation letter will mail it by Mar 15th this year

anything else?

thank you for your help

 

    2 replies

    sjrcpa
    sjrcpa
    Level 15
    March 3, 2026

    When you revoke an S Corp election you are now a C Corp.

    The more I know the more I don’t know.
      T
      TaxGuyBill
      Level 15
      March 4, 2026
      @Z23 wrote:

       

      efile 8832 form changing to disregarded entity and revocation letter will mail it by Mar 15th this year

       

      I could be wrong, but don't think Form 8832 is e-filed, it is paper filed.

      Despite what some preparers think, there is no need for a separate revocation letter; just file the 8832.

      However, double check that that they are eligible to revert back to a Disregarded Entity by checking if the S-election made either more than 5 years ago or on the LLC formation date.

       

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