Converting from S-Corp to C-Corp

[Tax Explorer]

Hi,

Is there any guidance from the IRS for the steps to convert from an S-Corp to C-Corp? If so, can you provide the link? I've tried to look online for this but was unable to find anything from the IRS website.

All comments are appreciated!

[Terry53029 · Accepted solution]

See this article from the Tax Advisor.  https://www.thetaxadviser.com/issues/2018/apr/converting-s-corp-c-corp.html. Also from IRS. https://www.irs.gov/forms-pubs/revoking-a-subchapter-s-election

[Tax Explorer]

Thank you!